Vergi - Harcama Tartışması : Türkiye Örneği

Abstract

Bu çalışma, hata düzeltme modeli ile Toda-Yamamoto 1995 tarafından geliştirilen arttırılmış VAR modeli kullanılarak Türkiye'de 1987:1-2003:3 döneminde kamu harcamaları, kamu gelirleri, GSMH ve faiz oranları arasındaki kısa ve uzun dönem ilişkiyi incelemektedir. Sonuçlar dört değişken arasında uzun dönem bir denge ilişkisinin olduğunu ve vergi-harcama teorisini destekleyen hem kısa hem de uzun dönemde kamu gelirlerinden kamu harcamalarına doğru tek yönlü bir nedenselliğin olduğunu göstermektedir. Sonuçlar ayrıca gelirlerin harcamalar üzerindeki tek yönlü nedensellik etkisinin Buchanan ve Wagner tarafından hipotezleştirildiği gibi anlamlı bir şekilde negatif olduğunu göstermektedir. Böylece, Türkiye'de bütçe açıkları için optimal çözümün vergilerin artırılması olduğu görülmektedir.

Keywords

• Türkiye, Açık, Vergiler, Harcamalar

THE TAX-SPEND DEBATE : THE CASE OF TURKEY

Abstract

This paper examines the short and long-run relationship between goverment revenues, expenditures, GNP and interest rates for Turkey for the period 1987:1-2003:3, using error correction model ECM and the augmented vector autoregressive VAR model developed in Toda-Yamamoto 1995 . The results indicate that there is one long-run equilibrium relationship among the four variables, and the causal relationship flows unidirectionally from government revenues to expentitures both in the short and long-run, providing support for the tax-spend theory.The results further reveal that the unidirectional causal impact of revenues on expentitures is significantly negative as hypothesized by Buchanan and Wagner. Thus, higher taxes seem an optimal resolution to the budget deficits in Turkey

Keywords

• Turkey, Deficit, Taxes, Expenditures

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