TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME

GEDİK AKDOĞAN, Melek

TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME

Melek GEDİK AKDOĞAN (Çukurova Üniversitesi)

İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi

4 0

Yıl: 2017 Cilt: 0 Sayı: 56 Sayfa Aralığı: 1 - 27 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME

Öz:

Mali yanılsama, vergi ödeyenler tarafından kamu harcamalarının finansmanı amacıyla toplanan vergilerin ve kamu kesiminin büyüklüğü ile ilgili algıların ne derece gerçekçi olduğu ile ilgilenmektedir. Vergi sisteminin kolay anlaşılabilir bir yapıya sahip olmaması, uygulanan oran yapısı, vergileme yerine borçlanma veya para basmanın tercih edilmesi, vergi gelirleri içinde dolaylı vergi gelirlerinin dolaysız vergi gelirlerine oranla daha fazla olması, hükümet programlarına ilişkin duyulan güven gibi nedenlerle vergi ödeyenler gerçek vergi yüklerini ve kamu kesiminin büyüklüğünü tahmin etmekte zorlanabilirler. Bu çalışmada mali yanılsama kavramının teorik gelişimi, farklı mali yanılsama yaklaşımları ve ampirik çalışmalara dayalı bulgular yer almaktadır. Aynı zamanda bu bilgilerin ışığında, Türkiye ekonomisi için çeşitli göstergeler üzerinden mali yanılsama değerlendirmesi yapılarak, faktör analizi yöntemi ile endeks değeri elde edilmesi amaçlanmaktadır.

Anahtar Kelime:

Konular: İşletme İktisat İşletme Finans

AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY

Öz:

Fiscal Illusion deals with the issue of tax payers' perceptions devoted to the size of the public sector and tax revenues to finance public expenditures. Due to the factors as complexity of tax system, tax rates, governments preference between debt finance or increasing money supply instead of taxation, the share of indirect taxes in tax revenues, lack of confidence to government policy, etc. tax payers can underestimate the level of real tax burden and the size of the public sector . In this study we will evaluate the theoretical development, different approaches and evidences of empirical studies about fiscal illusion. On the basis of these information, we will assess fiscal illusion level of Turkish Economy by employing Factor Analysis as a Multivariate Statistical Method.

Anahtar Kelime:

Konular: İşletme İktisat İşletme Finans

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık

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APA	GEDİK AKDOĞAN M (2017). TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. , 1 - 27.
Chicago	GEDİK AKDOĞAN Melek TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. (2017): 1 - 27.
MLA	GEDİK AKDOĞAN Melek TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. , 2017, ss.1 - 27.
AMA	GEDİK AKDOĞAN M TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. . 2017; 1 - 27.
Vancouver	GEDİK AKDOĞAN M TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. . 2017; 1 - 27.
IEEE	GEDİK AKDOĞAN M "TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME." , ss.1 - 27, 2017.
ISNAD	GEDİK AKDOĞAN, Melek. "TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME". (2017), 1-27.

APA	GEDİK AKDOĞAN M (2017). TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 0(56), 1 - 27.
Chicago	GEDİK AKDOĞAN Melek TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi 0, no.56 (2017): 1 - 27.
MLA	GEDİK AKDOĞAN Melek TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, vol.0, no.56, 2017, ss.1 - 27.
AMA	GEDİK AKDOĞAN M TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi. 2017; 0(56): 1 - 27.
Vancouver	GEDİK AKDOĞAN M TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi. 2017; 0(56): 1 - 27.
IEEE	GEDİK AKDOĞAN M "TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME." İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 0, ss.1 - 27, 2017.
ISNAD	GEDİK AKDOĞAN, Melek. "TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME". İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi 56 (2017), 1-27.