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

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

Öz

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.

Anahtar Kelimeler

• vergi gelirleri
• kamu harcamaları
• sürdürülebilir kalkınma indeksi

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