Özet:

Public expenditures are constantly increasing in parallel with the role of the state in the economy. This situation forces states to seek new financing.For the financing of public services, taxes are the public resource that is generally used and the easiest to access.Since taxes are easy to obtain, these resources are frequently used, and in some periods it is not possible to benefit from this financial resource effectively.This is because, during the periods in question, while there was an unpredictable increase in public expenditures, public revenues don’t increase at the same rate.Although the reasons for these increases are tried to be explained with the help of the theories used to explain the increase in public expenditures, in some cases these theories alone are not sufficient to explain the issue. The Peacock-Wiseman’s displacement thesis, which is one of the theories explaining the increase in public expenditures, is one of the leading theories that need to be addressed and analyzed about the increase of public expenditures. Due to the coronavirus (Covid-19) outbreak, the increase in the provision of some public goods and services that the state is obliged to fulfill has revealed the necessity of addressing this issue in the displacement thesis. After drawing the general theoretical framework of public expenditures in the study, the increase occurred due to the Covid-19 outbreak was considered within the scope of the Peacock-Wiseman’s displacement thesis and the increase in public expenditures and revenues during the outbreak period was emphasized.

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