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Kamu mali yönetimi, 1980 sonrası Türkiye’de kamu idarelerinin yeniden yapılandırılması sürecinde hayata geçirilen reformun ana unsurlarından birisidir. Kamu mali yönetimi sistemiyle kamusal faaliyetlerde, hesap verilebilirlik, şeffaflık, yönetişim ve mali disiplin sağlanması gibi amaçlar öngörülmektedir. Yeni sistemde gelir tahminlerinin isabetli yapılması ise politika yapıcılara yol göstermesi açısından önemli hale gelmiştir. Bu çalışmada, Türkiye’deki vergi gelirlerinin tahmininde yeni geliştirilmiş bir model olan çok değişkenli gri tahmin modeline başvurulmuştur. Gri sistem teorisinin bir modeli olan bu model, istatistiksel varsayımlara ihtiyaç duymadan çok sayıda değişkenle tahmin yapılmasını sağlamaktadır. Bu modelin örneklem setinde bağımlı değişken olarak vergi gelirleri, bağımsız değişkenler olarak gelir, mülkiyet, dâhilde alınan mal ve hizmet vergileri ile dış ticaret üzerinden alınan vergiler kullanılmıştır. Örneklem setinin 2006-2016 dönemine ait verileri çok değişkenli gri tahmin modelinin simülasyonunda, 2017-2019 dönemine ait verileri ise modelin tahmininde değerlendirilmiştir. Deneysel sonuçlara göre, gri tahmin modelinin hem simülasyon hatalarının hem de tahmin hatalarının oldukça düşük olduğu görülmüştür. Bu sonuçların, vergi gelirlerinin tahmininde anlamlı ve etkin bir tahmin modeli oluşturulmasına temel sağlayacağına inanılmaktadır.
Public financial management is one of the main elements of the reform implemented in the process of the restructuring of public administrations in Turkey after 1980. The public financial management system provides public activities with objectives such as accountability, transparency, management and financial discipline. In the new system, making the income forecasts properly has become important for policy makers to guide. In this study, a newly developed model in the tax income forecast in Turkey was applied to the multi-variable gray forecast model. This model, a model of the grey system theory, ensures that many variables are predicted without the need for statistical assumptions. As a variable depending on this model, tax revenues come as independent variables, property, goods and services taxes and taxes received through external trade are used. The data of the sample set for the period 2006-2016 were evaluated in the simulation of the very variable gray prediction model, while the data for the period 2017-2019 were evaluated in the model prediction. According to experimental findings, the gray predictive model found that both simulation errors and predictive errors were quite low. It is believed that these results will provide the basis for creating a meaningful and effective forecast model in the forecast of tax revenues.
Public finance management is one of the main elements of the reform that was implemented after 1980 in Turkey. The objectives such as accountability, transparency, governance, and fiscal discipline in public activities are envisaged with the public finance management system. In the new system, accurate estimations of income have become important in terms of guiding policymakers. In this study, a new multivariable grey prediction model was used to predict tax revenues in Turkey. This model, which is a model of the grey system theory, enables prediction with many variables without the need for statistical assumptions. In the sample set of this model, tax revenue was used as dependent variable, income taxes, property taxes, domestic taxes on goods and services, and taxes on foreign trade were used as independent variables. The data for 2006-2016 period were evaluated in the simulation of the model, and 2017-2019 period were evaluated in the prediction of the model. According to the experimental results, it was seen that both the simulation errors and the prediction errors of the grey prediction model were quite low. It is believed that these results will provide the basis for a meaningful and effective model for predicting tax revenues.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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