TÜRKİYE’DE MALİ ARAÇLARDAN SÜRDÜRÜLEBİLİR KALKINMAYA BİR YOL: VERGİ GELİRLERİ VE KAMU HARCAMALARININ ROLÜ

Year 2024, , 607 - 618, 30.09.2024

Tunahan Değirmenci

https://doi.org/10.17130/ijmeb.1457832

Abstract

Vergi ve harcama politikalarının bir dizi ekonomik, sosyal ve çevresel hedefi vardır. Bu politikalar
çok boyutlu olmalarına rağmen ilgili literatür tek bir boyuta odaklanmaktadır. Vergi ve harcama politikaları
da dahil olmak üzere kamu politikalarının uzun vadeli amacı, tüm bu boyutları içerecek şekilde
sürdürülebilir kalkınmanın sağlanmasıdır. Sürdürülebilir kalkınma endeksi, insani gelişme ve ekolojik
kalite de dahil olmak üzere ekonomik, sosyal ve çevresel faktörleri birleştiren geniş bir göstergedir. Bu çalışma,
1990-2019 dönemi için Türkiye’de vergi gelirleri ve kamu harcamalarının sürdürülebilir kalkınma
endeksine etkilerini incelemeyi amaçlamaktadır. Araştırma sonuçlarına göre vergi gelirleri sürdürülebilir
kalkınmayı pozitif, kamu harcamaları ise negatif yönde etkilemektedir. Çalışmanın sonuçları, Türkiye’nin
vergi politikasını sürdürülebilir kalkınma hedefleri doğrultusunda dengeli bir şekilde uyguladığını ortaya
koymakta ve harcama politikasını gözden geçirmesi gerektiğini vurgulamaktadır. Bu çalışma, Türkiye’de
sürdürülebilir kalkınma hedeflerine etkili bir şekilde ulaşmak için hem vergi hem de harcama politikalarını
uyumlu hale getirmenin önemini vurgulamaktadır.

Keywords

vergi gelirleri, kamu harcamaları, sürdürülebilir kalkınma indeksi

A PATH TOWARDS SUSTAINABLE DEVELOPMENT FROM FISCAL INSTRUMENTS IN TÜRKİYE: THE ROLE OF TAX REVENUES AND PUBLIC EXPENDITURES

Abstract

Tax and expenditure policies have a range of economic, social, and environmental objectives.
Although these policies are multidimensional, the relevant literature focuses on a single dimension. The
long-run aim of public policies, including tax and expenditure policies, is to ensure sustainable development
that includes all these dimensions. The sustainable development index is a broad indicator that combines
economic, social, and environmental factors, including human development and ecological quality. This
study aims to examine the effect of tax revenues and public expenditures on the sustainable development
index in Türkiye for the period 1990-2019. According to the study results, while tax revenues affect
sustainable development positively, public expenditures affect it negatively. The results of the study support
that Türkiye implements its tax policy in a balanced manner towards sustainable development goals and
emphasizes that it should review its expenditure policy. This study underscores the importance of aligning
both tax and expenditure policies to effectively pursue sustainable development objectives in Türkiye.

Keywords

tax revenues, public expenditures, sustainable development index

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