Vergileme ve Mali Yönetişim Arasındaki Bağlantı

Yıl 2018, Cilt: 4 Sayı: 2, 77 - 87, 01.07.2018

Burak Pirdal

Öz

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

Öz

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

Anahtar Kelimeler

Fiscal Governance, Tax, Taxation

Kaynakça

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