TÜRKİYE’DE MALİ ARAÇLARDAN SÜRDÜRÜLEBİLİR KALKINMAYA BİR YOL: VERGİ GELİRLERİ VE KAMU HARCAMALARININ ROLÜ

Year 2024, Volume: 20 Issue: 3, 607 - 618, 30.09.2024

Tunahan Değirmenci

https://doi.org/10.17130/ijmeb.1457832

Abstract

Vergi ve harcama politikalarının bir dizi ekonomik, sosyal ve çevresel hedefi vardır. Bu politikalar
çok boyutlu olmalarına rağmen ilgili literatür tek bir boyuta odaklanmaktadır. Vergi ve harcama politikaları
da dahil olmak üzere kamu politikalarının uzun vadeli amacı, tüm bu boyutları içerecek şekilde
sürdürülebilir kalkınmanın sağlanmasıdır. Sürdürülebilir kalkınma endeksi, insani gelişme ve ekolojik
kalite de dahil olmak üzere ekonomik, sosyal ve çevresel faktörleri birleştiren geniş bir göstergedir. Bu çalışma,
1990-2019 dönemi için Türkiye’de vergi gelirleri ve kamu harcamalarının sürdürülebilir kalkınma
endeksine etkilerini incelemeyi amaçlamaktadır. Araştırma sonuçlarına göre vergi gelirleri sürdürülebilir
kalkınmayı pozitif, kamu harcamaları ise negatif yönde etkilemektedir. Çalışmanın sonuçları, Türkiye’nin
vergi politikasını sürdürülebilir kalkınma hedefleri doğrultusunda dengeli bir şekilde uyguladığını ortaya
koymakta ve harcama politikasını gözden geçirmesi gerektiğini vurgulamaktadır. Bu çalışma, Türkiye’de
sürdürülebilir kalkınma hedeflerine etkili bir şekilde ulaşmak için hem vergi hem de harcama politikalarını
uyumlu hale getirmenin önemini vurgulamaktadır.

Keywords

vergi gelirleri, kamu harcamaları, sürdürülebilir kalkınma indeksi

A PATH TOWARDS SUSTAINABLE DEVELOPMENT FROM FISCAL INSTRUMENTS IN TÜRKİYE: THE ROLE OF TAX REVENUES AND PUBLIC EXPENDITURES

Abstract

Tax and expenditure policies have a range of economic, social, and environmental objectives.
Although these policies are multidimensional, the relevant literature focuses on a single dimension. The
long-run aim of public policies, including tax and expenditure policies, is to ensure sustainable development
that includes all these dimensions. The sustainable development index is a broad indicator that combines
economic, social, and environmental factors, including human development and ecological quality. This
study aims to examine the effect of tax revenues and public expenditures on the sustainable development
index in Türkiye for the period 1990-2019. According to the study results, while tax revenues affect
sustainable development positively, public expenditures affect it negatively. The results of the study support
that Türkiye implements its tax policy in a balanced manner towards sustainable development goals and
emphasizes that it should review its expenditure policy. This study underscores the importance of aligning
both tax and expenditure policies to effectively pursue sustainable development objectives in Türkiye.

Keywords

tax revenues, public expenditures, sustainable development index

References

• Abdulwahab, A. I., & David, R. (2023). Does tax revenue enhance economic growth in Nigeria?. African Journal of Management and Business Research, 10(1), 47-57.
• Adewuyi, A. O. (2016). Effects of public and private expenditures on environmental pollution: A dynamic heterogeneous panel data analysis. Renewable and Sustainable Energy Reviews, 65, 489-506.
• Ahuja, D., & Pandit, D. (2020). Public expenditure and economic growth: Evidence from the developing countries. FIIB Business Review, 9(3), 228-236.
• Alper, F. O., & Demiral, M. (2016). Public social expenditures and economic growth: Evidence from selected OECD countries. Research in World Economy, 7(2), 44-51.
• Apergis, N., Degirmenci, T., & Aydin, M. (2023). Renewable and non-renewable energy consumption, energy technology investment, green technological innovation, and environmental sustainability in the United States: Testing the EKC and LCC hypotheses with novel Fourier estimation. Environmental Science and Pollution Research, 30(60), 125570-125584.
• Aydin, M., Degirmenci, T., & Yavuz, H. (2023). The influence of multifactor productivity, research and development expenditure, renewable energy consumption on ecological footprint in G7 countries: Testing the environmental kuznets curve hypothesis. Environmental Modeling & Assessment, 28(4), 693-708.
• Bekmez, S., & Nakıpoğlu, F. (2012). Çevre vergisi-ekonomik büyüme ikilemi. Gaziantep University Journal of Social Sciences, 11(3), 641-658.
• Bozatli, O., & Akca, H. (2024). Does the composition of environmental regulation matter for ecological sustainability? Evidence from Fourier ARDL under the EKC and LCC hypotheses. Clean Technologies and Environmental Policy, 281-19.
• Dam, M., & Ertekin, Ş. (2018). Türkiye’de vergi gelirlerinin ekonomik büyüme üzerindeki etkisinin analizi. Vergi Raporu Dergisi, 228, 19-32.
• Damon, M., & Sterner, T. (2012). Policy instruments for sustainable development at Rio+ 20. The Journal of Environment & Development, 21(2), 143-151.
• Degirmenci, T., & Aydin, M. (2023). The effects of environmental taxes on environmental pollution and unemployment: A panel co-integration analysis on the validity of double dividend hypothesis for selected African countries. International Journal of Finance & Economics, 28(3), 2231-2238.
• Değirmenci, T., & Yavuz, H. (2021). Emisyon azaltım sorumluluğu olan bm ülkelerinde hava kirliliği, sağlık harcamaları ve ekonomik büyüme ilişkisi. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 16(3), 856-872.
• Demir, M., & Sever, E. (2017). Vergi gelirleri ekonomik büyüme ilişkisi: OECD ülkelerine ilişkin panel veri analizi. Aksaray Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9(2), 51-66.
• Egbunike, F. C., Emudainohwo, O. B., & Gunardi, A. (2018). Tax revenue and economic growth: A study of Nigeria and Ghana. Signifikan: Jurnal Ilmu Ekonomi, 7(2), 213-220.
• Enders, W., & Lee, J. (2012). A unit root test using a Fourier series to approximate smooth breaks. Oxford Bulletin of Economics and Statistics, 74(4), 574-599.
• Eren, M. V., Ergin, A., & Aydın, H. İ. (2018). Türkiye’de vergi gelirleri ile ekonomik kalkınma arasındaki ilişki: Frekans alanı nedensellik analizi. Doğuş Üniversitesi Dergisi, 19(1), 1-18.
• Hess, P. N. (2016). Economic growth and sustainable development. Routledge: London, UK. Ho, T. T., Tran, X. H., & Nguyen, Q. K. (2023). Tax revenue-economic growth relationship and the role of trade openness in developing countries. Cogent Business & Management, 10(2), 1-14.
• Hunjra, A. I., Azam, M., Bruna, M. G., Verhoeven, P., & Al-Faryan, M. A. S. (2022). Sustainable development: The impact of political risk, macroeconomic policy uncertainty and ethnic conflict. International Review of Financial Analysis, 84,1-11.
• Kutasi, G., & Marton, Á. (2020). The long-term impact of public expenditures on GDP-growth. Society and Economy, 42(4), 403-419.
• Li, S., Samour, A., Irfan, M., & Ali, M. (2023). Role of renewable energy and fiscal policy on trade adjusted carbon emissions: Evaluating the role of environmental policy stringency. Renewable Energy, 205, 156-165.
• Montenegro, F., & Shenai, V. (2019). Government expenditure, economic development and economic growth in Brazil. International Journal of Business Marketing and Management, 4(10), 35-58.
• Mucuk, M., & Alptekin, V. (2008). Türkiye’de vergi ve ekonomik büyüme ilişkisi: VAR analizi (1975- 2006). Maliye Dergisi, 155, 159-174.
• Mulugeta Emeru, G. (2023). Effect of public expenditure on economic growth in the case of Ethiopia. The Scientific World Journal, 2023, 1-14.
• Nazlioglu, S., Gormus, N. A., & Soytas, U. (2016). Oil prices and real estate investment trusts (REITs): Gradual-shift causality and volatility transmission analysis. Energy Economics, 60, 168-175.
• Nyasha, S., & Odhiambo, N. M. (2019). The impact of public expenditure on economic growth: a review of international literature. Folia Oeconomica Stetinensia, 19(2), 81-101.
• Ojong, C. M., Anthony, O., & Arikpo, O. F. (2016). The impact of tax revenue on economic growth: Evidence from Nigeria. IOSR Journal of Economics and Finance, 7(1), 32-38.
• Okafor, R. G. (2012). Tax revenue generation and Nigerian economic development. European Journal of Business and Management, 4(19), 49-56.
• Onifade, S. T., Çevik, S., Erdoğan, S., Asongu, S., & Bekun, F. V. (2020). An empirical retrospect of the impacts of government expenditures on economic growth: New evidence from the Nigerian economy. Journal of Economic Structures, 9(1), 1-13.
• Osuji, E., & Nwani, S. E. (2020). Achieving sustainable development goals: Does government expenditure framework matter?. International Journal of Management, Economics and Social Sciences (IJMESS), 9(3), 131-160.
• Ozyilmaz, A., Bayraktar, Y., & Olgun, M. F. (2023). Effects of public expenditures on environmental pollution: evidence from G-7 countries. Environmental Science and Pollution Research, 30(30), 75183-75194.
• Pesaran, M. H., Shin, Y., & Smith, R. J. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics, 16(3), 289-326.
• Saad, W., & Kalakech, K. (2009). The nature of government expenditure and its impact on sustainable economic growth. Middle Eastern Finance and Economics, 1(4), 39-47.
• Sam, C. Y., McNown, R., & Goh, S. K. (2019). An augmented autoregressive distributed lag bounds test for cointegration. Economic Modelling, 80, 130-141.
• Şaşmaz, M. Ü., & Yayla, Y. E. (2018). Vergiler ve ekonomik büyüme ile insani gelişme arasındaki nedensellik ilişkisi: Avrupa Birliği geçiş ekonomileri örneği. Sayıştay Dergisi, 111, 79-99.
• Sumandeep, S., Ravi, R. K., & Sharma, R. K. (2023). Empirical analysis of public revenue, development expenditure and economic growth in India using vector autoregressive model. Research Square https://doi.org/10.21203/rs.3.rs-2418404/v1.
• Syed, Q. R., Apergis, N., & Goh, S. K. (2023). The dynamic relationship between climate policy uncertainty and renewable energy in the US: Applying the novel Fourier augmented autoregressive distributed lags approach. Energy, 275, 1-10.
• Tanchev, S., & Mose, N. (2023). Fiscal policy and economic growth: evidence from European Union countries. Economic Studies, 32(3), 19-36.
• Toda, H. Y., & Yamamoto, T. (1995). Statistical inference in vector autoregressions with possibly integrated processes. Journal of econometrics, 66(1-2), 225-250.
• Uzuner, G., Bekun, F. V., & Saint Akadiri, S. (2017). Public expenditures and economic growth: Was Wagner right? Evidence from Turkey. Academic Journal of Economic Studies, 3(2), 36-40.
• Wolde-Rufael, Y., & Mulat-Weldemeskel, E. (2023). Effectiveness of environmental taxes and environmental stringent policies on CO2 emissions: The European experience. Environment, Development and Sustainability, 25(6), 5211-5239.