Türkiye’de Mali İllüzyon Varlığının Analiz Edilmesi

Year 2015, Issue: 600, 27 - 35, 01.02.2015

Özge Uysal Şahin Sevda Akar

Abstract

Mali illüzyon,bütçe açığının dolaylı finansmanının (özellikle dolaylı vergilerin artışı), kamu mal ve hizmetlerinin algılanan maliyetini azaltarak vatandaşların kamu mal ve hizmetlere olan talebinin arttırmasını ve bu durumda kamu harcamalarının yükselmesini ifade etmektedir. Buchanan ve Wagner (1977)’in öne sürdüğü mali illüzyon literatürde çok geniş yer bulmuş bir kavram değildir. Türkiye’de de mali illüzyonu test eden çalışma neredeyse yok denecek kadar azdır. Bu çalışmada Türkiye’de mali illüzyonun varlığı Ocak 2006 - Eylül 2014 dönemi için Hata Düzeltme Modeli kullanılarak incelenmiştir

Keywords

Mali İllüzyon, Türkiye, Hata Düzeltme Modeli

The Analysis of Fiscal Illusion in Turkey

Abstract

Fiscal illusion is the case where the indirect financing of budget deficit (especially with increasing in indirect taxes) increases the citizens’ demand of public goods and services by reducing the perceived costs of public goods and services and so, the increase in public expenditures is seen in this situation. Fiscal illusion highlighted by Buchanan and Wagner (1977) did not create much controversy in the literature. There is rarely any study testing fiscal illusion in Turkey. In this study, the existence of fiscal illusion is examined for the period of 2006 January -2014 September with the Error Correction Model

Keywords

Fiscal Illusion, Turkey, Error Correction Model

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