{"id":5802,"date":"2022-10-17T16:23:37","date_gmt":"2022-10-17T13:23:37","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=5802"},"modified":"2022-10-19T23:28:31","modified_gmt":"2022-10-19T20:28:31","slug":"investigation-of-the-relationship-of-tax-revenues-and-government-expenditures-in-turkey-evidence-by-fourier-approaches","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/investigation-of-the-relationship-of-tax-revenues-and-government-expenditures-in-turkey-evidence-by-fourier-approaches","title":{"rendered":"T\u00fcrkiye\u2019de Vergi Gelirleri ve Kamu Harcamalar\u0131 \u0130li\u015fkisinin Ara\u015ft\u0131r\u0131lmas\u0131: Fourier Yakla\u015f\u0131mlar\u0131 ile Kan\u0131tlar"},"content":{"rendered":"<p><\/p>\n<table style=\"font-family: Arial, serif; text-align: justify;\" width=\"534\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr>\n<td style=\"color: #ffffff; font-weight: bold;\" valign=\"middle\" bgcolor=\"#0188a6\" width=\"534\" height=\"40\">Makale Bilgileri<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\" height=\"169\">\n<table border=\"0\" width=\"100%\" cellspacing=\"5\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"120\">Dergi:<\/td>\n<td>Business and Economics Research Journal<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\n<td>T\u00fcrkiye\u2019de Vergi Gelirleri ve Kamu Harcamalar\u0131 \u0130li\u015fkisinin Ara\u015ft\u0131r\u0131lmas\u0131: Fourier Yakla\u015f\u0131mlar\u0131 ile Kan\u0131tlar<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">Yazar(lar):<\/td>\n<td>Abdullah Emre \u00c7a\u011flar, Ersin Yavuz<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">Cilt:<\/td>\n<td>13<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">Say\u0131:<\/td>\n<td>4<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">Y\u0131l:<\/td>\n<td>2022<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">Sayfa:<\/td>\n<td>657-669<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">ISSN:<\/td>\n<td>2619-9491<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"0\">DOI Numaras\u0131:<\/td>\n<td>10.20409\/berj.2022.395<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"color: #ffffff; font-weight: bold;\" valign=\"middle\" bgcolor=\"#0188a6\" width=\"534\" height=\"40\">\u00d6z<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\">\u00c7al\u0131\u015fman\u0131n amac\u0131, 1975-2021 d\u00f6nemi i\u00e7in T\u00fcrkiye\u2019de vergi gelirleri ile kamu harcamalar\u0131 ili\u015fkisinde vergi-harcama, harcama-vergi, mali senkronizasyon ve kurumsal ayr\u0131l\u0131k hipotezlerinin ge\u00e7erlili\u011fini s\u0131namakt\u0131r. Analizde Enders ve Lee (2012) ADF tipi Fourier birim k\u00f6k testi, Tsong vd. (2016) Fourier e\u015fb\u00fct\u00fcnle\u015fme yakla\u015f\u0131m\u0131, DOLS tahmincisi ve Nazlioglu vd. (2016) Fourier Toda-Yamamoto nedensellik testi uygulanmaktad\u0131r. Analiz sonucunda Fourier e\u015fb\u00fct\u00fcnle\u015fme yakla\u015f\u0131m\u0131, vergi gelirlerinin ba\u011f\u0131ml\u0131 de\u011fi\u015fken oldu\u011fu modelde de\u011fi\u015fkenler aras\u0131nda e\u015fb\u00fct\u00fcnle\u015fme ili\u015fkisinin oldu\u011funu ortaya koymaktad\u0131r. DOLS tahmincisine g\u00f6re, kamu harcamalar\u0131n\u0131n %1 artmas\u0131 vergi gelirlerini %0,66 olumlu etkilemektedir. Nedensellik bulgular\u0131 ise, kamu harcamalar\u0131ndan vergi gelirlerine do\u011fru tek y\u00f6nl\u00fc nedensellik oldu\u011funa dair kan\u0131tlar sunmaktad\u0131r. Sonu\u00e7 olarak bulgular, incelenen d\u00f6nemde harcama-vergi hipotezinin ge\u00e7erli oldu\u011funa i\u015faret etmektedir. Dolay\u0131s\u0131yla b\u00fct\u00e7e dengesinin sa\u011flanmas\u0131nda h\u00fck\u00fcmetler kamu harcamalar\u0131na odaklanmas\u0131 gerekmektedir.<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\" height=\"22\">\n<hr style=\"height: 5px; background-color: #0188a6; margin-top: 5px; margin-bottom: 5px;\" \/>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" align=\"left\" valign=\"top\" width=\"120\">Anahtar Kelimeler:<\/td>\n<td>Vergi Gelirleri, Kamu Harcamalar\u0131, Fourier Nedensellik, Fourier E\u015fb\u00fct\u00fcnle\u015fme<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"TOP\" bgcolor=\"#ffffff\" width=\"534\">\n<hr style=\"height: 5px; background-color: #0188a6; margin-top: 5px; margin-bottom: 5px;\" \/>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"color: #0188a6; font-weight: bold;\" width=\"120\">JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\n<td>C23, H20, H50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr style=\"height: 5px; background-color: #0188a6; margin-top: 5px; margin-bottom: 5px;\" \/>\n<\/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=843\">Tam Metin\r\n<\/b> ( <span style=\"font-weight:bolder;\">\u2193<\/span> 1821)<\/a>    <\/td>\r\n  <\/tr>\r\n<\/table>Tam Metin\r\n<\/b> ( <span style=\"font-weight:bolder;\">\u2193<\/span> 1821)<\/a>    <\/td>\r\n  <\/tr>\r\n<\/table><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_5802\" class=\"pvc_stats all  \" data-element-id=\"5802\" 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: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: T\u00fcrkiye\u2019de Vergi Gelirleri ve Kamu Harcamalar\u0131 \u0130li\u015fkisinin Ara\u015ft\u0131r\u0131lmas\u0131: Fourier Yakla\u015f\u0131mlar\u0131 ile Kan\u0131tlar Yazar(lar): Abdullah Emre \u00c7a\u011flar, Ersin Yavuz Cilt: 13 Say\u0131: 4 Y\u0131l: 2022 Sayfa: 657-669 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2022.395 \u00d6z \u00c7al\u0131\u015fman\u0131n amac\u0131, 1975-2021 d\u00f6nemi i\u00e7in T\u00fcrkiye\u2019de vergi gelirleri ile kamu harcamalar\u0131 ili\u015fkisinde vergi-harcama, [&hellip;]<\/p>\n<div 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