Relationship Between Government Expenditure and Tax Revenue within the Framework of the Fiscal Illusion Hypothesis: Case of Turkey
نویسندگان
چکیده
Bu çalışmanın amacı Türkiye’de kamu harcamaları ile vergiler arasındaki ilişkiyi inceleyerek mali yanılsamanın geçerliliğini vergi-harcama teorisi kapsamında test etmektir. çerçevede dolaylı-dolaysız ilişki 1971-2019 yılları için Johansen eşbütünleşme ve Granger nedensellik analizleri kullanılarak güncel veriler edilmekte literatüre katkı sağlanmaktadır. Yapılan analizde, kurumlar vergisi arasında ilişkisinin bulunmadığı; mal hizmetler üzerinden alınan ilişkisi bulunurken gelir hem uzun dönemli bir de olduğu sonucuna ulaşılmıştır. durum geçerli olduğunu göstermektedir.
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ژورنال
عنوان ژورنال: International journal of public finance
سال: 2022
ISSN: ['2548-0499']
DOI: https://doi.org/10.30927/ijpf.1115084