期刊名称：Journal of Aksaray University Faculty of Economics and Administrative Sciences
印刷版ISSN：1308-7525
出版年度：2021
卷号：13
期号：3
页码：17-28
DOI：10.52791/aksarayiibd.971658
语种：Turkish
出版社：Aksaray University
摘要：Taxes are a primarily preferred and frequently referenced public resource for financing public expenditure. Increased tax revenues create a tax burden on taxpayers, leading to the issue of optimal taxation. Ensuring the redistribution of the increase in tax revenues through social expenditure positively affects the taxpayers' view of taxes. Because social expenditures play an extremely important role in ensuring social justice, especially for the disadvantaged. This study examines the relationship between social expenditures and tax revenues in Turkey for the period 1980-2019 using time series methods. Since data on social expenditure exists after 1980, the model was created and analyzed to cover this period. The long-term correlation between variables was examined using the Gregory-Hansen cointegration test and a co-integrated correlation was found. Long-term coefficients estimated using the FMOLS method showed that the increase in tax revenues had a positive reflection on social expenditure. The Granger causality test based on vector error correction model identified a one-way causality from tax revenues towards social expenditure.
