TÜRKİYE’DE KAMU HARCAMALARI İLE VERGİGELİRLERİ ARASINDAKİ İLİŞKİ: FREKANS ALANDAASİMETRİK TESTİNDEN KANITLAR
Bu çalışmada frekans alanda asimetrik nedensellik testi kullanılarak, Türkiye’de Ocak 2006 - Kasım 2019 arası kamu harcamaları ile vergiler arasındaki nedensellik ilişkisinin tespit edilmesi amaçlanmıştır. Çalışma sonucunda uzun dönemde vergi gelirlerinden kamu harcamalarına doğru tek yönlü bir nedensellik ilişkisi var iken, vergi gelirlerinin pozitif şoklarından kamu harcamalarının pozitif şoklarına doğru, kısa, orta ve uzun vadede tek yönlü asimetrik bir nedensellik ilişkisi olduğu görülmüştür. Dolayısıyla uzun dönemde Türkiye’de vergi-harcama hipotezinin geçerli olduğu; kısa, orta ve uzun vadelerde ise asimetrik vergi-harcama hipotezinin geçerli olduğu bulgusuna ulaşılmıştır.
TAX–SPEND CAUSALITY IN TURKEY: EVIDENCE FROM ASYMMETRIC CAUSALITY TEST IN FREQUENCY DOMAIN
In this study, we aim to identify the causality relationship between taxes andpublic expenditures for Turkey over the period January 2006 - November 2019 usingasymmetric causality test in the frequency domain. The results of the study show that thereis a unidirectional causality relationship from tax revenues to public expenditures in thelong term, while there exists a one-way asymmetric causality relationship in the short,medium and long term, for positive shocks. Therefore, we conclude that the tax-expenditurehypothesis is valid in the long term, while the asymmetric tax-expenditure hypothesis isvalid in the short, medium, and long terms.
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- ISSN: 1300-1981
- Yayın Aralığı: Yılda 4 Sayı
- Başlangıç: 1990
- Yayıncı: T.C. Sayıştay Başkanlığı