Kamu Harcamaları ve Vergi Gelirleri Arasındaki Asimetrik Nedensellik İlişkisi: Geçiş Ekonomileri Örneği

Year 2024, Volume: 32 Issue: 60, 317 - 338, 28.04.2024

Emre Bulut , Dilek Çil

https://doi.org/10.17233/sosyoekonomi.2024.02.15

Cited By: 1

Abstract

Çalışmanın amacı 12 geçiş ekonomisi için Dumitrescu & Hurlin (2012) panel asimetrik nedensellik analiziyle kamu harcamaları ile vergi gelirleri arasındaki nedensellik ilişkisinin araştırılmasıdır. Dumitrescu & Hurlin (2012) asimetrik nedensellik analizi bulgularına göre kamu harcamaları ve vergi gelirleri arasında asimetrik nedensellik ilişkisinin varlığı tespit edilmiştir. Buna göre, pozitif bileşenler arasında çift yönlü, negatif bileşenler arasında ise kamu harcamalarından vergi gelirlerine doğru tek yönlü bir nedensellik ilişkisinin varlığı belirlenmiştir. Elde edilen bulguların önemi, geçiş ekonomileri için pozitif ve negatif şoklara ilişkin sonuçların farklılık arz etmesi ve pozitif şoklara ilişkin sonucun mali senkronizasyon, negatif şoklara ilişkin sonucun ise harcama-vergi hipotezini desteklediğinin belirlenmiş olmasıdır.

Keywords

Kamu Harcamaları, Vergi Gelirleri, Panel Asimetrik Nedensellik, Geçiş Ekonomileri

Asymmetric Causality Relationship Between Public Expenditures and Tax Revenues: Transition Economies Case

Abstract

The study aims to investigate the causality relationship between public expenditures and tax revenues with Dumitrescu & Hurlin's (2012) panel asymmetric causality analysis for 12 transition economies. Dumitrescu & Hurlin's (2012) asymmetric causality analysis findings determined an asymmetric causality relationship between public expenditures and tax revenues. Accordingly, it was determined that there is a bidirectional causality relationship between the positive components and a unidirectional causality relationship between the negative components from public expenditures to tax revenues. The significance of the findings is that the results for positive and negative shocks differ for transition economies, and it has been determined that the result for positive shocks supports fiscal synchronisation. In contrast, the result for negative shocks supports the expenditure-tax hypothesis.

Keywords

Public Expenditures, Tax Revenues, Panel Asymmetric Causality, Transition Economies

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