SavedAdd your journal

Journals / Maliye Dergisi / 2009 / Sayı: 157

Public perception of public expenditures: An empirical investigation

Kamusal harcamaların toplumsal algısı: Ampirik bir araştırma

İHSAN CEMİL DEMİR
Pages
210–226
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

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

The determinant factors are institutional quality, corruption, fiscal connection, tax burden, audit, justice and education.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The public perception of public expenditures which are the apparent aspect of government means the perception of government.
📊
Key Findings & Data:Because of that, the perception of public expenditures has been worried by the economists and the politicians.
💡
Conclusion & Impact:The determinant factors are institutional quality, corruption, fiscal connection, tax burden, audit, justice and education.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The public perception of public expenditures which are the apparent aspect of government means the perception of government. Because of that, the perception of public expenditures has been worried by the economists and the politicians. Satisfaction of citizens is also very important for the efficiency and effectiveness of public expenditures. In this paper, perception of public expenditures has been measured by a survey and main determinants of public expenditures have been specified by "ordered probit regression analysis". The determinant factors are institutional quality, corruption, fiscal connection, tax burden, audit, justice and education.

Özet

Devletin görünen yüzü niteliğindeki kamusal harcamaların toplumsal algısı, önemli ölçüde devletin algılanması anlamına gelmektedir. Bu nedenle, kamusal harcamaların algılanma şekli ekonomistler ve politikacılar tarafından merak edilmektedir. Kamu harcamalarında etkinlik ve etkenlik açısından da vatandaşların memnuniyeti son derece önemlidir. Bu çalışmada, kamusal harcamaların toplumsal algısı anket yöntemiyle ölçülmüş ve kamusal harcamaların algılanmasına etki eden temel faktörler "ordered probit regresyon analizi" ile belirlenmiştir. Kurumsal kalite, yolsuzluk, mali bağlantı, vergi yükü, denetim, adalet ve eğitim etken faktörler olarak görülmektedir.

🔖

Cite This Article

DEMİR, İ. C. (2009). Public perception of public expenditures: An empirical investigation. Maliye Dergisi, Sayı: 157, 210–226. https://ajindex.com/articles/79121

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (16)

  1. Akdoğan, A. (2002), Kamu Maliyesi, 8. Baskı, Ankara:
  2. Gazi Kitabevi.
  3. Bandyopadhyay, S. ve Esteban, J. (2007), "Redistributive Taxation and Public Expenditures", London: Polarization and Conflict Project, CIT-2-CT-2004- 506084. Bardsley, N. ve Sausgruber, R. (2005), "Conformity and Reciprocity in Public Good Provision", Journal of Economic Psychology, 26, 664-681.
  4. Bergstrom, T. ve Blomquist, S. (1996), "The Political Economy of Subsidized Day Care", European Journal of Political Economy, 12, 443-458.
  5. Berksoy, T. (1984), Gelişmekte Olan Ülkelerde Vergi Kapasitesi ve Vergi Gayreti, İstanbul:
  6. Marmara Üniversitesi Yayını, No: 411. Beron, K. J., Tauchen, H. V. ve Witte, A. D. (1992), "The Effect of Audits and Socioeconomic Variables on Compliance", Why People Pay Taxes: Tax Compliance and Enforcement (ss.67-89), Ann Arbor: University of Michigan Press.
  7. Besley, T. ve McLaren, J. (1993), "Taxes and Bribery: The Role of Wage Incentives", The Economic Journal, 103, 119-141.
  8. Bird, R. M., Martinez-Vazquez, J. ve Torgler, B. (2008). "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability", Economic Analysis and Policy. 38 (1) 55-71.
  9. Blomquist, S. ve Christiansen, V. (2007) "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates", Scandinavian Journal of Economics, 97(4), 547-567.
  10. Braithwaite, V. ve Ahmed, E. (2005), "A Threat to Tax Morale: The Case of Australian Higher Education Policy", Journal of Economic Psychology, 26, 523-540.
  11. Brown, C. V. ve Jackson, P. M. (1990), Public Sector Ekonomics, 5. Edition, Oxford: Blackwell. Bulutoğlu, K. (2008), Kamu Ekonomisine Giriş, 7. Baskı, Ankara: Maliye ve Hukuk Yayınları.
  12. Confalonieri, M. A. ve Newton, K. (1995), "Taxing and Spending: Tax Revolt or Tax Protest", The Scope of Government (ss. 121-148), Oxford: Oxford University Press.
  13. Cremer, H. ve Gahvari, F. (1997), "In-Kind Transfers, Self-Selections and Optimal Tax Policy", European Economic Review, 41, 97-114.
  14. Çiçek, H. (2006), Psikolojik ve Sosyal Yönden Yükümlülerin Vergiye Karşı Tutum ve Tepkileri (İstanbul İli Anket Çalışması), İstanbul:
  15. İSMMMO Yayını, No: 65. Çoban, H. (2004), "Vergi Mükelleflerinin Vergi Uygulamaları Karşısında Göstermiş Oldukları Davranışlar: Denizli İli Örneği", Yayınlanmamış Yüksek Lisans Tezi, Denizli: Pamukkale Üniversitesi,
  16. Sosyal Bilimler Enstitüsü. Demir, İ. C. (1999), "Mükelleflerin Vergi Karşısındaki Davranışları: Afyon İli Anket Çalışması", Yayınlanmamış Yüksek Lis