Bu çalışmada frekans alanda asimetrik nedensellik testi kullanılarak, Türkiye’de Ocak 2006 - Kasım 2019 arası kamu harcamaları ile vergiler arasındaki nedensellik ilişkisinin tespit edilmesi amaçlanmıştır. Çalışma sonucunda uzun dönemde vergi gelirlerinden kamu harcamalarına doğru tek yönlü bir nedensellik ilişkisi var iken, vergi gelirlerinin pozitif şoklarından kamu harcamalarının pozitif şoklarına doğru, kısa, orta ve uzun vadede tek yönlü asimetrik bir nedensellik ilişkisi olduğu görülmüştür. Dolayısıyla uzun dönemde Türkiye’de vergi-harcama hipotezinin geçerli olduğu kısa, orta ve uzun vadelerde ise asimetrik vergi-harcama hipotezinin geçerli olduğu bulgusuna ulaşılmıştır
In this study, using the asymmetric causality test in the frequency field, the aim was to identify the causality relationship between public spending and taxes in Turkey between January 2006 and November 2019. The study found that there is a long-term one-way causal relationship from tax revenues to public expenditure, but that tax revenues from positive shocks to positive shocks from public expenditure have a short, medium and long-term one-way asymmetric causal relationship. Therefore, it has been found that in the long term the tax-expense hypothesis is valid in Turkey; in the short, medium and long term the asymmetric tax-expense hypothesis is valid.
In this study, we aim to identify the causality relationship between taxes and public expenditures for Turkey over the period January 2006 - November 2019 using asymmetric causality test in the frequency domain. The results of the study show that there is a unidirectional causality relationship from tax revenues to public expenditures in the long term, while there exists a one-way asymmetric causality relationship in the short, medium and long term, for positive shocks. Therefore, we conclude that the tax-expenditure hypothesis is valid in the long term, while the asymmetric tax-expenditure hypothesis is valid in the short, medium, and long terms.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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