{"id":2221,"date":"2013-01-22T20:37:52","date_gmt":"2013-01-22T18:37:52","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2221"},"modified":"2013-01-22T20:45:35","modified_gmt":"2013-01-22T18:45:35","slug":"harca-vergilendir-veya-vergilendir-harca-turkiye-uzerine-ampirik-bir-arastirma","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/harca-vergilendir-veya-vergilendir-harca-turkiye-uzerine-ampirik-bir-arastirma","title":{"rendered":"Harca-Vergilendir veya Vergilendir-Harca: T\u00fcrkiye \u00dczerine Ampirik Bir Ara\u015ft\u0131rma"},"content":{"rendered":"<table width=\"534\" border=\"1\" frame=\"hsides\" cellspacing=\"0\" cellpadding=\"7\">\n<colgroup>\n<col width=\"544\" \/><\/colgroup>\n<tbody>\n<tr>\n<td valign=\"top\" bgcolor=\"#0188a6\" width=\"544\" height=\"15\"><span style=\"color: #ffffff;\"><span style=\"font-family: Arial, serif;\"><strong>Makale Bilgileri<\/strong><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\" height=\"169\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Dergi:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Makalenin Ba\u015fl\u0131\u011f\u0131:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">Harca-Vergilendir veya Vergilendir-Harca: T\u00fcrkiye \u00dczerine Ampirik Bir Ara\u015ft\u0131rma<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Yazar(lar):<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">Ha\u015fim Ak\u00e7a, Cevat Bilgin<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Cilt:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">4<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Say\u0131:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">1<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Y\u0131l:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">2013<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Sayfa:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">143-157<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>ISSN:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\">1309-2448<\/span><\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#0188a6\" width=\"544\" height=\"16\"><span style=\"color: #ffffff;\"><span style=\"font-family: Arial, serif;\"><strong>\u00d6zet<\/strong><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\">\n<p align=\"justify\"><span style=\"font-family: Arial, serif;\">Genellikle denk olmas\u0131 gereken b\u00fct\u00e7e, \u00fclkelerin i\u00e7inde bulundu\u011fu ekonomik ko\u015fullara g\u00f6re \u00e7o\u011funlukla a\u00e7\u0131k b\u00fct\u00e7e \u015feklinde haz\u0131rlan\u0131r. \u00dclkeler bazen ekonomik b\u00fcy\u00fcme ama\u00e7l\u0131 olarak a\u00e7\u0131k b\u00fct\u00e7e politikas\u0131 izlerler. Ancak, izlenen politikalar s\u00fcrd\u00fcr\u00fclemez boyutlara ula\u015ft\u0131\u011f\u0131nda \u00fclkenin ekonomik krizle kar\u015f\u0131 kar\u015f\u0131ya kalmas\u0131 ka\u00e7\u0131n\u0131lmaz olur. Vergi gelirleri ile kamu harcamalar\u0131 art\u0131\u015f\u0131 aras\u0131nda bir nedensellik ili\u015fkisi vard\u0131r. Bu ili\u015fki vergilendir-harca veya harca-vergilendir \u015feklinde oldu\u011fu gibi ayn\u0131 zamanda her iki arac\u0131n birlikte de\u011fi\u015ftirilmesi \u015feklinde ger\u00e7ekle\u015febilir. Bu \u00e7al\u0131\u015fmada T\u00fcrkiye \u00fczerine bir inceleme yap\u0131lm\u0131\u015ft\u0131r. Yap\u0131lan bu \u00e7al\u0131\u015fmada 1924 -2009 y\u0131llar\u0131na ait veriler \u00e7er\u00e7evesinde T\u00fcrkiye i\u00e7in \u00f6nce vergi gelirlerinin toplanmas\u0131 daha sonra kamu harcamalar\u0131 program\u0131n\u0131n yap\u0131lmas\u0131 gerekti\u011fi sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\" height=\"22\">\n<p align=\"justify\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>Anahtar Kelimeler:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\"> Vergilendir-harca, Harca-vergilendir, Mali senkronizasyon, Koentegrasyon<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" bgcolor=\"#ffffff\" width=\"544\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, serif;\"><strong>JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span><\/span><span style=\"font-family: Arial, serif;\"> C22, H69, H72<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><table style=\"border: 0px solid #CCC;\" cellpadding=\"3\" width=\"100%\">\r\n  <tr>\r\n    <td width=\"35\">\r\n      <img decoding=\"async\" src=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" alt=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" width=20 height=18>\r\n    <\/td>\r\n    <td>\r\n      <b> \r\n<a href=\"https:\/\/www.berjournal.com\/tr\/?file_id=166\">Tam Metin\r\n<\/b> ( <span style=\"font-weight:bolder;\">\u2193<\/span> 2994)<\/a>    <\/td>\r\n  <\/tr>\r\n<\/table><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_2221\" class=\"pvc_stats all  \" data-element-id=\"2221\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/www.berjournal.com\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Makale Bilgileri Dergi:\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131:Harca-Vergilendir veya Vergilendir-Harca: T\u00fcrkiye \u00dczerine Ampirik Bir Ara\u015ft\u0131rma Yazar(lar):Ha\u015fim Ak\u00e7a, Cevat Bilgin Cilt:4 Say\u0131:1 Y\u0131l:2013 Sayfa:143-157 ISSN:1309-2448 \u00d6zet Genellikle denk olmas\u0131 gereken b\u00fct\u00e7e, \u00fclkelerin i\u00e7inde bulundu\u011fu ekonomik ko\u015fullara g\u00f6re \u00e7o\u011funlukla a\u00e7\u0131k b\u00fct\u00e7e \u015feklinde haz\u0131rlan\u0131r. \u00dclkeler bazen ekonomik b\u00fcy\u00fcme ama\u00e7l\u0131 olarak a\u00e7\u0131k b\u00fct\u00e7e politikas\u0131 izlerler. Ancak, izlenen politikalar [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_2221\" class=\"pvc_stats all  \" data-element-id=\"2221\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/www.berjournal.com\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[],"class_list":["post-2221","post","type-post","status-publish","format-standard","hentry","category-makale","category-manuscript"],"a3_pvc":{"activated":true,"total_views":94,"today_views":0},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/2221","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=2221"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/2221\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=2221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=2221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=2221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}