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Journals / Maliye Dergisi / 2020 / Sayı: 179

Causality between Public Expenditures and Revenues with Sub-Categories in Turkey

Türkiye’de Alt Kategorilerle Kamu Harcamaları ve Kamu Gelirleri Arasında Nedensellik İlişkisi

Savaş ÇEVİK
Ayşe ÇIVAK
Pages
140–171
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

It was found a bidirectional relationship between direct taxes and expenditure categories and one-way causality from expenditure categories to indirect taxes.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of the study is to investigate the causal relationship between public expenditures and public revenues with their subcategories.
📊
Key Findings & Data:For this purpose, the relationship between expenditures and revenues has examined with monthly data over2006:01-2019:09 through the co-integration, vector error correction models and the Granger causality tests.
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Conclusion & Impact:It was found a bidirectional relationship between direct taxes and expenditure categories and one-way causality from expenditure categories to indirect taxes.
🔬Design:Modeling & Simulation
📍Scope:2019 Verileri
⚙️Variables:Domain Parameters

Abstract

The purpose of the study is to investigate the causal relationship between public expenditures and public revenues with their subcategories. For this purpose, the relationship between expenditures and revenues has examined with monthly data over2006:01-2019:09 through the co-integration, vector error correction models and the Granger causality tests. Findings show bidirectional causality from total public and investment expenditures to nontax revenues, the one-way causality from total public spending and its subcategories to non-tax revenues and from transfer expenditures to all revenue categories excluding direct taxes. It was found a bidirectional relationship between direct taxes and expenditure categories and one-way causality from expenditure categories to indirect taxes. The only finding that supports the revenue-expenditure hypothesis is from direct taxes to total expenditures.

Özet

Çalışmanın temel amacı alt kategorileri ile kamu harcamaları ve kamu gelirleri arasındaki nedensellik ilişkisini araştırmaktır. Bu amaçla Türkiye’de toplam ve alt kategorilerle harcama ve gelir arasında nedensellik ilişkisi 2006:01-2019:09 dönemi aylık verileri ile eşbütünleşme, vektör hata düzeltme modelleri ve Granger nedensellik testleri aracılığıyla incelemiştir. Bulgular toplam kamu harcamalarından ve yatırım harcamalarından vergidışı gelirlere doğru çift yönlü nedenselliğe, toplam kamu harcamaları alt kategorilerinden vergi dışı gelirlere doğru ve transfer harcamalarından dolaysız vergiler hariç tüm gelir kategorilerine doğru tek yönlü nedenselliğe işaret etmiştir. Dolaysız vergilerle harcama kategorileri arasında çift yönlü, harcama kategorilerinden dolaylı vergilere doğru tek yönlü nedensellik bulunmuştur. Gelir-harcama hipotezini destekleyen tek bulgu dolaysız vergilerden toplam harcamalara doğrudur.

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Cite This Article

ÇEVİK, S., ÇIVAK, A. (2020). Causality between Public Expenditures and Revenues with Sub-Categories in Turkey. Maliye Dergisi, Sayı: 179, 140–171. https://ajindex.com/articles/197017

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