User Guide
Why can I only view 3 results?
You can also view all results when you are connected from the network of member institutions only. For non-member institutions, we are opening a 1-month free trial version if institution officials apply.
So many results that aren't mine?
References in many bibliographies are sometimes referred to as "Surname, I", so the citations of academics whose Surname and initials are the same may occasionally interfere. This problem is often the case with citation indexes all over the world.
How can I see only citations to my article?
After searching the name of your article, you can see the references to the article you selected as soon as you click on the details section.
 Views 12
 Downloands 8
VERGİ GELİRLERİ, KAMU HARCAMALARI VE EKONOMİK BÜYÜME İLİŞKİSİ: AB ÜLKELERİ ÜZERİNE AMPİRİK BİR İNCELEME
2023
Journal:  
Asos Journal
Author:  
Abstract:

Bir ekonomide maliye politikası araçları vergi, borç ve harcamalardan oluşmaktadır. Ekonomik büyüme ise ülkeler açısından en önemli makroekonomik göstergedir. Hemen hemen tüm ülkelerin ekonomik kalkınma hedefine ulaşabilmelerinde vergiler, önemli rol oynamaktadır. Etkili bir vergi politikası, kamunun tahmini harcamalarını karşılayarak ekonomiye rekabet edebilirlik açısından önemli bir avantaj sağlar. Ayrıca, iç talebi canlı tutmaya yönelik kamu harcamalarının da ekonomik büyüme üzerinde olumlu etkileri olmaktadır. Bu durum ülke veya ülke grupları açısından vergi gelirleri, kamu harcamaları ve ekonomik büyüme arasındaki ilişkinin incelenmesini gerekli kılmaktadır. Bu çalışmada, Avrupa Birliği (AB) üyesi 24 ülke için vergi gelirleri, kamu harcamaları ve ekonomik büyüme arasındaki nedensellik ilişkisi incelenmiştir. Dumitrescu ve Hurlin (2012) panel nedensellik testinden elde edilen sonuçlar, AB ülkelerinde ekonomik büyüme ile kamu harcamaları arasında çift yönlü, vergi gelirlerinden ekonomik büyümeye tek yönlü yine vergi gelirlerinden kamu harcamalarına tek yönlü bir nedensellik ilişkisinin olduğunu göstermektedir. Bu sonuçlara göre, AB ülkelerinde sürdürülebilir büyüme açısından mevcut vergi politikalarının sürdürülebilirliğinin sağlanmasının faydalı olacağı söylenebilir. Vergi gelirleri kamu harcamalarını teşvik etmeli, devletin satın alma gücünü düşürmemek için vergilendirme politikaları ekonomi politikalarıyla uyumlu olmalıdır. Ayrıca kamu harcamaları, daha çok sermayeye ve üretim altyapısına yönelik olmalıdır.

Keywords:

Tax revenues, public expenditure and economic growth relationships: an ambitious review of EU countries
2023
Journal:  
Asos Journal
Author:  
Abstract:

In an economy, the instruments of financial policy consist of taxes, debts and spending. Economic growth is the most important macroeconomic indicator for countries. Taxation plays an important role when almost all countries are able to their economic development goals. An effective tax policy provides a significant advantage in terms of competitiveness to the economy by meeting the public’s estimated spending. In addition, public spending to keep domestic demand alive also has a positive impact on economic growth. This situation requires a study of the relationship between tax revenues, public spending and economic growth in terms of countries or groups of countries. This study examined the causal relationship between tax revenues, public spending and economic growth for the 24 EU member countries. Dumitrescu and Hurlin (2012) panel causality test results show that in the EU countries, economic growth and public expenditure have a double-directional causal relationship, from tax income to economic growth, and from tax income to public expenditure. According to these findings, it can be said that it would be beneficial to ensure the sustainability of existing tax policies in the EU countries for sustainable growth. Tax revenues should encourage public spending, taxation policies should be consistent with economic policies in order not to decrease the state's purchasing power. The public spending should also be more directed to capital and production infrastructure.

Keywords:

The Relationship Of Tax Revenues, Public Expenditures and Economic Growth: An Empirical Examination On Eu Countries
2023
Journal:  
Asos Journal
Author:  
Abstract:

Fiscal policy instruments in an economy consist of taxes, debts and expenditures. Economic growth is the most important macroeconomic indicator for countries. Taxes play an important role in achieving the economic development goal of almost all countries. An effective tax policy provides an important competitive advantage to the economy by meeting the estimated public expenditures. In addition, public expenditures to keep domestic demand alive have positive effects on economic growth. This situation makes it necessary to examine the relationship between tax revenues, public expenditures and economic growth in terms of countries or country groups.   In this study, the causality relationship between tax revenues, public expenditures and economic growth for 24 European Union (EU) member countries was examined. The results obtained from the Dumitrescu and Hurlin (2012) panel causality test show that there is a bidirectional causality relationship between economic growth and public expenditures in EU countries, and a one-way causality relationship from tax revenues to economic growth and from tax revenues to public expenditures. According to these results, it can be said that it would be beneficial to ensure the sustainability of current tax policies in terms of sustainable growth in EU countries. Tax revenues should encourage public expenditures, and taxation policies should be compatible with economic policies in order not to reduce the purchasing power of the state. In addition, public expenditures should be directed more towards capital and production infrastructure.

Keywords:

Citation Owners
Information: There is no ciation to this publication.
Similar Articles






Asos Journal

Field :   Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri

Journal Type :   Uluslararası

Metrics
Article : 5.146
Cite : 9.755
2023 Impact : 0.075
Asos Journal