MALİ ANESTEZİ VE TÜRKİYE EKONOMİSİ İÇİN BİR MODEL DENEMESİ (1996-2022)

Yıl 2024, Cilt: 4 Sayı: 2, 54 - 72, 28.10.2024

Sara Onur

Öz

Çalışma literatürden özellikle mali anestezinin oluşumunda büyük rol oynayan dolaylı vergiler ve kamu harcamaları arasındaki ilişkiyi araştırmaya yöneliktir. Çalışma birinci kısımda mali illüzyon ve mali anestezinin oluşumuna yol açan faktörlerin araştırılmasını amaçlamaktadır. Çalışmanın ikinci kısmı daha çok Türkiye Ekonomisi üzerine olup, veri yıllar 1996 ile 2022 arasındaki 25 yıllık kamu harcamaları, dolaylı ve dolaysız vergileri, milletvekili genel seçimlerini ve ekonomik krizleri dikkate almaktadır. Veriler, Hazine ve Maliye Bakanlığı ile TC Cumhurbaşkanlığı Strateji ve Bütçe Başkanlığı’ nın resmi sitelerinden edinilmiş olup, E-Views 9 (x64) paket programı ile analiz edilmektedir.

Anahtar Kelimeler

Mali Anestezi, Mali İllüzyon, Dolaylı Vergiler

Kaynakça

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