Türkiye’de Kamu Harcamaları ile Vergi Gelirleri Arasındaki İlişki: Fourier Eşbütünleşme ve Nedensellik Analizi

Year 2023, Volume: 8 Issue: 20, 294 - 311, 27.02.2023

Göksel Karaş , Ersin Nail Sağdıç , Serhat Gözen

https://doi.org/10.25204/iktisad.1223480

Abstract

Bu çalışmanın amacı, Türkiye’de 81 il düzeyinde vergi gelirleri ve kamu harcamaları arasındaki ilişkinin 2004-2020 dönemine ait veri seti kullanılarak araştırılmasıdır. Çalışmada iller düzeyinde vergi gelirleri ile kamu harcamalarının GSYH içindeki payları kullanılmıştır. Panel Fourier Eşbütünleşme analizine göre vergi gelirleri ile kamu harcamaları arasında her ne kadar bazı illerde eşbütünleşik bir ilişki tespit edilemese de panel genelinde değişkenler arasında uzun dönem eşbütünleşik bir ilişki tespit edilmiştir. Panel Fourier Granger Nedensellik Testi sonuçlarına göre, panel genelinde Türkiye’de mali senkronizasyon hipotezinin geçerli olduğu sonucuna ulaşılırken, iller düzeyinde 19 ilde vergi-harcama hipotezinin, 13 ilde harcama-vergi hipotezinin, 2 ilde mali senkronizasyon hipotezinin ve 47 ilde kurumsal farklılık hipotezinin geçerli olduğuna yönelik bulgulara ulaşılmıştır. İllerin çoğunda kurumsal ayrılık hipotezinin geçerli olması vergi gelirlerinin artırılıp kamu harcamalarının azaltılması sonucu bütçe açıklarının kapatılması amacına hizmet edebilecektir.

Keywords

Vergi-harcama, harcama-vergi, mali senkronizasyon, kurumsal ayrılık

The Relationship Between Public Expenditures and Tax Revenues in Turkey: Fourier Cointegration and Causality Analysis

Abstract

This study investigates the relationship between tax revenues and public expenditures at the level of 81 provinces in Turkey, using the data set for 2004-2020. The study used the shares of tax revenues and public expenditures in GDP at the provincial level. The results of the Panel Fourier Co-integration analysis, although a cointegrated relationship cannot be detected between tax revenues and public expenditures in some provinces, a long-term cointegrated relationship has been found between the variables throughout the panel. The Panel Fourier Granger Causality Test results conclude that Turkey's fiscal synchronisation hypothesis is valid. In contrast, the tax-spend hypothesis is valid in 19 provinces, the spend-tax hypothesis is valid in 13 provinces, the fiscal synchronisation hypothesis is valid in 2 provinces, and the institutional separation hypothesis is valid in 47 provinces. The validity of the institutional separation hypothesis in most provinces will serve the purpose of closing the budget deficits due to increasing tax revenues and reducing public expenditures.

Keywords

Tax-spend, spend-tax, fiscal synchronisation, institutional separation

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