MALİYE POLİTİKASI UYGULAMALARINA DİNAMİK DEĞERLEME YAKLAŞIMI

Yıl 2010, Sayı: 78, 111 - 127, 01.09.2010

İlter Ünlükaplan

Öz

Dinamik değerleme, maliye politikasının bütçesel etkilerini tahmin ederken ortaya çıkması muhtemel tüm iktisadi etkilerin hesaba alınmasını ifade eden bir kavramdır. Temellerini dinamik genel denge modellerinden alan dinamik değerleme özellikle vergi reformlarının muhtemel etkilerini değerlendirme amacına yönelik olarak kullanılmaktadır. Bu çalışma, dinamik değerleme kavramı ve sürecini, dinamik değerlemeye yönelik olumlu ve olumsuz görüşlere ve kuramsal arka plana da yer vererek açıklamayı ve dinamik değerlemenin Türkiye’deki bütçeleme sürecinde kullanılabilirliğini değerlendirmeyi amaçlamaktadır

Anahtar Kelimeler

Maliye Politikası, Dinamik Genel Denge Modelleri, Dinamik Değerleme

DYNAMIC SCORING APPROACH TO FISCAL POLICY IMPLEMENTATIONS

Öz

Dynamic scoring refers to the concept that taking account the entire possible economic effects when estimating the budgetary effects of fiscal policy. Based on the dynamic general equilibrium models, dynamic scoring is especially employed for evaluating the possible effects of tax reforms. By enclosing its theoretical background with positive and negative views, this study aims to explain the concept and the process of dynamic scoring and assess the usability of dynamic scoring in the budget process in Turkey

Anahtar Kelimeler

Fiscal Policy, Dynamic General Equilibrium Models, Dynamic Scoring

Kaynakça

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