Vergileme ve Mali Yönetişim Arasındaki Bağlantı
Kamu gelirlerini ve harcamalarını dengelemek hükümetler için zor bir iştir ve sürdürülebilir bir mali disipline ve sağlam bir mali yönetime sahip olabilmek için hükümetler çeşitli yöntemlere başvurmaktadırlar. Hükümetlerin sağlam mali yönetimleri uygulamaya koymalarına yardımcı olan araçlardan biri de mali yönetişimdir. Mali yönetişim, ülkelerin mali performanslarını arttırması beklenen bir politika aracıdır. Diğer yandan, ülkelerin mali yönetimini etkileyen ana faktörlerden biri de vergilemedir. Bu çalışmanın ana amaçları, vergileme ve mali yönetişim kavramları arasındaki ilişkiyi- özellikle de vergilemenin sağlam bir mali yönetişime sahip olma konusundaki etkisini gözler önüne sermek ve vergileme ve mali yönetişim konularında politika önerilerinde bulunmaktır
Anahtar Kelimeler:
Mali Yönetişim, Vergi, Vergileme
The Link Between Taxation and Fiscal Governance
Balancing public revenues and expenditures is a challenge for governments and governments apply to various methods to have a sustainable fiscal discipline and a sound fiscal management. One of the tools which help governments to implement sound fiscal managements is the concept of fiscal governance.Fiscal governance is a policy instrument that is expected to increase the fiscal performance of the countries. On the other hand, one of the fundamental factors which affect the fiscal management of the countries is taxation. Main objectives of this study are to reveal the interplay between the concepts of taxation and fiscal governance -particularly the impact of taxation on having a sound fiscal governance- and to propose policy implications on taxation and fiscal governance
Keywords:
Fiscal Governance, Tax, Taxation,
___
- Debrun, Xavier, Epsteın, Natan P. and Symanky, Steven (2008), “A New Fiscal Rule: Should Israel “Go Swiss?””, IMF Working Paper, 87, International Monetary Fund.
- Debrun, Xavier, Hauner, David, and Kumar, Manmohan (2009), “Independent Fiscal Agencies”. Journal of Economic Surveys, 23(1), 44-81.
- Dzıemıanowızc, Ryta (2014), “Independent Fiscal İnstitutions As A Tool Of Fiscal Governance”, Quarterly Journal of Economics and Economic Policy, 9(1), 59-70.
- European Commıssıon (2009), “Public Finance in Emu 2009.” European Economy, 5. Also available http://ec.europa.eu/economy_finance/publications/pages/publication15390_en.pdf, access date: 01.04.2017 at
- Giosi, Alessandro, Testarmata, Silvia, Brunelli, Sandro, & Stagliano, Bianca. (2014), “The Dimensions Of Fiscal Governance As The Cornerstone Of Public Finance Sustainability: A General Framework” Journal of Budgeting, Accounting and Financial Management, 26(1), 94-139.
- Günaydin, İhsan, Eser Levent Yahya (2009), “Maliye Politikasındaki Yeni Trend: Mali Kurallar”. Maliye Dergisi,156, 51-65
- Hagemann, Robert (2011), “How Can Fiscal Councils Strengthen Fiscal Performance?”, OECD Journal: Economic Studies, Vol. 2011/1. Also available at: http://www.oecd- ilibrary.org/docserver/download/1311011ec006.pdf?expires=1519640950&id=id&acc name=oid014567&checksum=50AA25E2753B4D5D6EDA4C34D1384211, access date: 26.02.2018
- Hallerberg, M.; Strauch, R.R., Von Hagen, J. (2004). “The Design of Fiscal Rules and Forms of Governance In European Union Countries” European Central Bank Working Paper Series, 419, 1-33.
- https://ec.europa.eu/info/business-economy-euro/indicators-statistics/economic- databases/fiscal-governance-eu-member-states/what-fiscal- governance_en#relatedlinks , access date: 01.04.2017 http://www.governancereport.org/home/governance-challenges/2013-global- challenges/financial-fiscal-governance/ , , access date: 01.04.2017 https://www.ecb.europa.eu/pub/pdf/other/mb201203_focus12.en.pdf?0ea5f8ccbeb103061b a3c778c8208513, access date: 25.07.2018
- Kaplanoglou, Georgia, & Rapanos, Vassilis T. (2011), “Fiscal Governance and Budgetary Outcomes” Economic Discussion Reports, 3, 1-48.
- Karakurt, Birol (2016), “Küresel Krizin Etkilerini Azaltmada Mali Yönetişimin Rolü: BRICS Ülkeleri Örneği”, The International Journal of Economic and Social Research, 12, (2), 185-212
- Kopits, George and Symansky, Steven (1998), “Fiscal Policy Rules”, IMF Occasional Paper, 162, International Monetary Fund.
- Kovacs, Bernadett, & Csuka, Gyöngyi (2012) “The Role of İndependent Fiscal İnstitutions In Managing the European Sovereign Debt Crisis: The Case of the United Kingdom, Germany and Poland”, MPRA Paper, No. 40354.
- Mıhaljeck, Dubravko & Tıssot, Bruno (2003), “Fiscal Positions in Emerging Economies: Central http://www.bis.org/publ/bppdf/bispap20b.pdf , (Erişim:17/09/2009).
- Perspectives”. BIS Papers, No: 20, 10-37
- OCC (2012) “OCC Taxation and Fiscal Governance Policies”, Technical Report, Also available at: Policies_2011.pdf access date: 02.04.2017
- Sherwood, Monika (2015), “Medium-Term Budgetary Frameworks in the EU Member States”, European Commission Discussion Paper, 021, 1-40.
- Şen, Hüseyin & Sağbaş, İsa (2016), Vergi Teorisi ve Politikası, 2. Baskı, Kalkan Matbaası: Ankara
- Von Hagen, Jurgen (1992), “Budgeting Procedures and Fiscal Performance in the European Communities” Economic Papers, 96.
- ISSN: 2149-5203
- Yayın Aralığı: Yılda 2 Sayı
- Başlangıç: 2015
- Yayıncı: PESA