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TÜRKİYE’DE MALİ İLLÜZYON

Yıl 2022, Cilt: 7 Sayı: 14, 62 - 76, 30.06.2022

Öz

Mali illüzyon olgusu, vergi ve benzeri kamu gelirlerinin şeffaflıktan uzak olması nedeniyle kamu finansman bedelini oluşturan vergi fiyatının eksik tahmin edilmesinin, kamusal mal ve hizmetlere yönelik talep artışıyla sonuçlanarak, kamu harcamalarını ve vergisel yükümlülükleri artırması şeklinde ifade edilmektedir. Buradan hareketle bu çalışmanın amacı, Türkiye özelinde mali illüzyonun varlığını ölçmektir. Bu amaçla, 2006-2020 dönemi için iller bazında çeşitli vergi kalemlerine ait veriler ile dolaylı-dolaysız vergi gelirlerine ait veriler, tahsilat değerleri dikkate alınarak derlenmiş ve birincisi Herfindahl-Hirschman indeksi, ikincisi dolaylı-dolaysız vergi gelirleri oranı olmak üzere iki temel yöntem dahilinde bir indeks hesaplaması gerçekleştirilmiştir. Herfindahl-Hirschman indeksi sonuçları, HH indeksi en yüksek olan vergi kaleminin şans oyunları vergisi; en düşük indekse sahip olan vergi kaleminin ise belirli dönemlerde değişiklik göstermesine rağmen gelir vergisi olduğunu göstermektedir. Bununla birlikte, dolaylı vergilerin HH indeksi toplam değerinin, dolaysız vergilere kıyasla oldukça fazla olması ve ortalama olarak dolaysız vergilerin %34, dolaylı vergilerin %66 oransal dağılıma sahip olması, incelenen dönemlerde Türkiye özelinde mali illüzyonun görüldüğüne işaret etmektedir.

Kaynakça

  • Abbott, A., ve Jones, P. (2016). Fiscal Illusion and Cyclical Government Expenditure: State Government Expenditure in the United States. Scottish Journal of Political Economy, 63(2), 177-193. doi:10.1111/sjpe.12093
  • Akçoraoğlu, A. (1999). Kamu Harcamaları, Kamu Gelirleri ve Keynesçi Politikalar: Bir Nedensellik Analizi. Gazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 1(2), 51-65. https://dergipark.org.tr/tr/pub/gaziuiibfd/issue/28359/301534
  • Baker, S. (1983). The Determinants of Median Voter Tax Liability: An Empirical Test of the Fiscal Illusion Hypothesis. Public Finance Quarterly, 11(1), 95-108. doi:10.1177/109114218301100106
  • Buchanan, J. M. (1960). Chapter 2- La Scienza Delle Finanze: The Italian Tradition in Fiscal Theory. Fiscal Theory and Political Economy (s. 24-75). içinde Chapel Hill: The University of North Carolina Press .
  • Buchanan, J. M. (1967). Chapter 10- The Fiscal Illusion. Public Finance in Democratic Process: Fiscal İnstitutions and İndividual Choice (s. 126-144). içinde Chapel Hill: The University of North Carolina Press.
  • Buehn, A., Dell'Anno, R., ve Schneider, F. (2018). Exploring the Dark Side of Tax Policy: An Analysis of the Interactions Between Fiscal Illusion and the Shadow Economy. Empirical Economics, 54, 1609-1630. doi:10.1007/s00181-017-1277-7
  • Çavuşoğlu, A. T. (2008). Türkiye'de Kamu Gelirleri ve Harcamaları Arasındaki İlişki Üzerine Ekonometrik Bir Analiz. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi(20), 143-160. https://dergipark.org.tr/tr/download/article-file/55448
  • Darrat, A. F. (1998). Tax and Spend; or Spend and Tax? An Inquiry into the Turkish Budgetary Process. Southern Economic Journal, 64(4), 940-956. doi:10.2307/1061212
  • Dasgupta, M. (2014, June). ''Fiscal Illusion, Developmental Stage and Public Spending: An Analysis in the Indian Context'' National Bureau of Economic Research(NBER) Working Paper. 1-21. doi:10.13140/RG.2.2.31203.14886
  • Dell'Anno, R., ve Dollery, B. E. (2014). Comparative Fiscal Illusion: a Fiscal Illusion Index for the European Union. Empirical Economics, 46(3), 937-960. doi:10.1007/s00181-013-0701-x
  • Dell'Anno, R., ve Mourao, P. R. (2011). Fiscal Illusion around the Wold An Analysis Using the Structural Equation Approach. Public Finance Review, 40(2), 270-299. doi:10.1177/1091142111425226
  • Dollery, B. E., ve Worthington, A. C. (1996). The Empirical Analysis of Fiscal Illusion. Journal of Economic Surveys, 10(3), 261-297. doi:10.1111/J.1467-6419.1996.TB00014.X
  • Dolley, B. E., ve Worthington, A. C. (1999). Fiscal Illusion at the Local Level: An Empirical Test Using Australian Municipal Data. The Economic Record, 75(228), 37-48. doi:10.1111/j.1475-4932.1999.tb02432.x
  • Downs, A. (1957). An Economic Theory of Political Action in a Democracy. The Journal of Political Economy, 65(2), 135-150. doi:10.1086/257897
  • Downs, A. (1960). Why the Government Budget is Too Small in a Democracy. World Politics, 12(4), 541-563. doi:10.2307/2009337
  • Durkaya, M., ve Ceylan, S. (2007). Kamu Harcamalarının Finansmanında Vergi Bileşenlerinin Rolü ve Mali Aldanma. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(2), 15-35. https://dergipark.org.tr/en/pub/huniibf/issue/7873/103441
  • Galbraith, J. K. (1958). The Affluent Society . New York: Boston: Houghton Mifflin Harcourt.
  • Gedik, M. A. (2017). Türkiye Ekonomisinde Mali Yanılsama Endeksi Oluşturma Üzerine Bir Deneme. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi(56), 1-27. https://dergipark.org.tr/tr/download/article-file/328892
  • Gemmell, N., Morrissey, O., ve Pınar, A. (1999). Fiscal Illusion and the Demand for Government Expenditures in the UK. European Journal of Political Economy, 15(4), 687-704. doi:10.1016/S0176-2680(99)00030-0
  • Gemmell, N., Morrissey, O., ve Pınar, A. (2002). Fiscal Illusion and Political Accountability: Theory and Evidence From Two Local Tax Regimes in Britain. Public Choice, 110, 199-224. doi:10.1023/A:1013015330173
  • Gérard, T., ve Ngangué, N. (2015). Does Fiscal Illusion Impact Budget Policy? A Panel Data Analysis. İnternational Journal of Economics and Financial Issues, 5(1), 240-248. https://www.econjournals.com/index.php/ijefi/article/view/1049
  • Herfindahl, O. C. (1950). Concentration in the steel industry. Dissertation Thesis Columbia University.
  • Hirschman, A. O. (1945). National power and foreign trade. University of California Press: Berkeley.
  • Maddah, M., ve Farzaneh, S. (2013). An Investıgation on Fiscal Illusion of İran Economy(Multiple Indıcators-Multiple Causes Model). Journal of Quantitative Economics(Quarterley Journal of Economics Review), 10(3), 85-113. https://www.sid.ir/en/Journal/ViewPaper.aspx?ID=469180
  • McCann, P. (2007). Urban and regional economics. New York: Oxford University Press.
  • McCulloch, J. R. (1845). A Treatise on the Principles and Practical Influence of Taxation and the Funding Systems. London: Longman, Brown, Green and Longmans, Original Edition, 1845, New Edition, 1975, Reprint: Dennis Patrick O'Brein (ed.), Edinburgh: Scottish Academic Press.
  • Mill, J. S. (1848). Principles of Political Economy. Longman,Green and Co, Original Edition 1848, New Edition 1973, Reprint: Augustus M. Kelley,New Jersey: Clifton.
  • Mourao, P. R. (2008). Towards a Puviani's Fiscal Illusion Index. Hacienda Pública Española / Review of Public Economics, 187(4), 49-86. https://www.researchgate.net/publication/23991509_Towards_a_Puviani's_Fiscal_Illusion_Index
  • Pommerehne, W., ve Schneider, F. (1978). Fiscal Illusion, Political Institutions, and Local Public Spending. Kyklos, 31(3), 381-408. doi:10.1111/j.1467-6435.1978.tb00648.x
  • Puviani, A. (1903). Teoria Della Illusione Finanziaria. Palermo: Remo Sandron .
  • Qates, W. (1988). Chapter 5- On the Nature and Measurement of Fiscal Illusion: A Survey. B. G. Geoffrey Brennan (Dü.) içinde, Taxation and Fiscal Federalism: Essays in Honour of Russell Matthews (s. 65-82). Sydney: Australian National University Press.
  • Sağbaş, İ., ve Saruç, N. T. (2004). Intergovernmental Transfers and the Flypaper Effect in Turkey. Turkish Studies, 5(2), 79-92. doi:10.1080/1468384042000228602
  • Sanandaji, T., ve Wallace, B. (2011). Fiscal Illusion and Fiscal Obfuscation: Tax Perception in Sweden. The Independent Review, 16(2), 237-246. doi:10.2139/ssrn.1619268
  • Sausgruber, R., ve Tyran, J. R. (2000, September). 'On Fiscal İllusion'', Discussion Paper No.2000-16, Department of Economics, University of St. Gallen.
  • Sausgruber, R., ve Tyran, J. R. (2005). Testing the Mill Hypothesis of Fiscal Illusion. Public Choice, 122, 39-68. doi:10.2139/ssrn.699962
  • Şahin, Ö., ve Akar, S. (2015). Türkiye'de Mali İllüzyonun Varlığının Analiz Edilmesi. Finans Politik ve Ekonomik Yorumlar Dergisi, 52(600), 27-35. https://www.researchgate.net/publication/290439723
  • Terzi, H., ve Oltulular, S. (2006). Harcama-Vergi geliri hipotezi: Türkiye örneği. İktİsadi ve İdari Bilimler Dergisi, 10(2), 1-18. https://dergipark.org.tr/tr/pub/atauniiibd/issue/2690/35367
  • Wagner, R. E. (1976). Revenue Structure, Fiscal Illusion and Budgetary Choice. Public Choice, 25, 45-61. doi:10.1007/BF01718568
  • Wildowicz, A., ve Kargol-Wasiluk, A. (2020). The Phenomenon of Fiscal Illusion from Theoretical and Empirical Perspective: The Case of Euro Area Countries. European Research Studies Journal, 23(2), 670-693. doi:10.35808/ersj/1615

FISCAL ILLUSION IN TURKEY

Yıl 2022, Cilt: 7 Sayı: 14, 62 - 76, 30.06.2022

Öz

The phenomenon of fiscal illusion is expressed as an incomplete estimate
of the tax price, which constitues the cost of public financing due to the lack of transparency of
taxes and similar public revenues, resulting in an increase in demand for public goods and services,
increasing public spending and tax obligations. Based on this, the purpose of this study is to measure
the existence of a fiscal illusion in Turkey, for this purpose, the data items in some of the provinces
for the period of 2006-2020 various direct and indirect tax collection and tax revenue data compiled
by first considering the values of the Herfindahl-Hirschman ındex, the ratio of direct and indirect tax
revenues to the latter two basic methods was carried out within the calculation of an ındex. The
results of the Herfindahl-Hirschman ındex show that the tax item with the highest HH ındex is a
gambling tax, and the tax item with the lowest ındex is an income tax, although it varies over certain
periods. However, the total value of the HH ındex of indirect taxes is quite large compared to direct
taxes, and on average, direct taxes have a proportional distribution of 34% and indirect taxes 66%,
indicating that the fiscal illusion was observed in Turkey during the examined periods.

Kaynakça

  • Abbott, A., ve Jones, P. (2016). Fiscal Illusion and Cyclical Government Expenditure: State Government Expenditure in the United States. Scottish Journal of Political Economy, 63(2), 177-193. doi:10.1111/sjpe.12093
  • Akçoraoğlu, A. (1999). Kamu Harcamaları, Kamu Gelirleri ve Keynesçi Politikalar: Bir Nedensellik Analizi. Gazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, 1(2), 51-65. https://dergipark.org.tr/tr/pub/gaziuiibfd/issue/28359/301534
  • Baker, S. (1983). The Determinants of Median Voter Tax Liability: An Empirical Test of the Fiscal Illusion Hypothesis. Public Finance Quarterly, 11(1), 95-108. doi:10.1177/109114218301100106
  • Buchanan, J. M. (1960). Chapter 2- La Scienza Delle Finanze: The Italian Tradition in Fiscal Theory. Fiscal Theory and Political Economy (s. 24-75). içinde Chapel Hill: The University of North Carolina Press .
  • Buchanan, J. M. (1967). Chapter 10- The Fiscal Illusion. Public Finance in Democratic Process: Fiscal İnstitutions and İndividual Choice (s. 126-144). içinde Chapel Hill: The University of North Carolina Press.
  • Buehn, A., Dell'Anno, R., ve Schneider, F. (2018). Exploring the Dark Side of Tax Policy: An Analysis of the Interactions Between Fiscal Illusion and the Shadow Economy. Empirical Economics, 54, 1609-1630. doi:10.1007/s00181-017-1277-7
  • Çavuşoğlu, A. T. (2008). Türkiye'de Kamu Gelirleri ve Harcamaları Arasındaki İlişki Üzerine Ekonometrik Bir Analiz. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi(20), 143-160. https://dergipark.org.tr/tr/download/article-file/55448
  • Darrat, A. F. (1998). Tax and Spend; or Spend and Tax? An Inquiry into the Turkish Budgetary Process. Southern Economic Journal, 64(4), 940-956. doi:10.2307/1061212
  • Dasgupta, M. (2014, June). ''Fiscal Illusion, Developmental Stage and Public Spending: An Analysis in the Indian Context'' National Bureau of Economic Research(NBER) Working Paper. 1-21. doi:10.13140/RG.2.2.31203.14886
  • Dell'Anno, R., ve Dollery, B. E. (2014). Comparative Fiscal Illusion: a Fiscal Illusion Index for the European Union. Empirical Economics, 46(3), 937-960. doi:10.1007/s00181-013-0701-x
  • Dell'Anno, R., ve Mourao, P. R. (2011). Fiscal Illusion around the Wold An Analysis Using the Structural Equation Approach. Public Finance Review, 40(2), 270-299. doi:10.1177/1091142111425226
  • Dollery, B. E., ve Worthington, A. C. (1996). The Empirical Analysis of Fiscal Illusion. Journal of Economic Surveys, 10(3), 261-297. doi:10.1111/J.1467-6419.1996.TB00014.X
  • Dolley, B. E., ve Worthington, A. C. (1999). Fiscal Illusion at the Local Level: An Empirical Test Using Australian Municipal Data. The Economic Record, 75(228), 37-48. doi:10.1111/j.1475-4932.1999.tb02432.x
  • Downs, A. (1957). An Economic Theory of Political Action in a Democracy. The Journal of Political Economy, 65(2), 135-150. doi:10.1086/257897
  • Downs, A. (1960). Why the Government Budget is Too Small in a Democracy. World Politics, 12(4), 541-563. doi:10.2307/2009337
  • Durkaya, M., ve Ceylan, S. (2007). Kamu Harcamalarının Finansmanında Vergi Bileşenlerinin Rolü ve Mali Aldanma. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(2), 15-35. https://dergipark.org.tr/en/pub/huniibf/issue/7873/103441
  • Galbraith, J. K. (1958). The Affluent Society . New York: Boston: Houghton Mifflin Harcourt.
  • Gedik, M. A. (2017). Türkiye Ekonomisinde Mali Yanılsama Endeksi Oluşturma Üzerine Bir Deneme. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi(56), 1-27. https://dergipark.org.tr/tr/download/article-file/328892
  • Gemmell, N., Morrissey, O., ve Pınar, A. (1999). Fiscal Illusion and the Demand for Government Expenditures in the UK. European Journal of Political Economy, 15(4), 687-704. doi:10.1016/S0176-2680(99)00030-0
  • Gemmell, N., Morrissey, O., ve Pınar, A. (2002). Fiscal Illusion and Political Accountability: Theory and Evidence From Two Local Tax Regimes in Britain. Public Choice, 110, 199-224. doi:10.1023/A:1013015330173
  • Gérard, T., ve Ngangué, N. (2015). Does Fiscal Illusion Impact Budget Policy? A Panel Data Analysis. İnternational Journal of Economics and Financial Issues, 5(1), 240-248. https://www.econjournals.com/index.php/ijefi/article/view/1049
  • Herfindahl, O. C. (1950). Concentration in the steel industry. Dissertation Thesis Columbia University.
  • Hirschman, A. O. (1945). National power and foreign trade. University of California Press: Berkeley.
  • Maddah, M., ve Farzaneh, S. (2013). An Investıgation on Fiscal Illusion of İran Economy(Multiple Indıcators-Multiple Causes Model). Journal of Quantitative Economics(Quarterley Journal of Economics Review), 10(3), 85-113. https://www.sid.ir/en/Journal/ViewPaper.aspx?ID=469180
  • McCann, P. (2007). Urban and regional economics. New York: Oxford University Press.
  • McCulloch, J. R. (1845). A Treatise on the Principles and Practical Influence of Taxation and the Funding Systems. London: Longman, Brown, Green and Longmans, Original Edition, 1845, New Edition, 1975, Reprint: Dennis Patrick O'Brein (ed.), Edinburgh: Scottish Academic Press.
  • Mill, J. S. (1848). Principles of Political Economy. Longman,Green and Co, Original Edition 1848, New Edition 1973, Reprint: Augustus M. Kelley,New Jersey: Clifton.
  • Mourao, P. R. (2008). Towards a Puviani's Fiscal Illusion Index. Hacienda Pública Española / Review of Public Economics, 187(4), 49-86. https://www.researchgate.net/publication/23991509_Towards_a_Puviani's_Fiscal_Illusion_Index
  • Pommerehne, W., ve Schneider, F. (1978). Fiscal Illusion, Political Institutions, and Local Public Spending. Kyklos, 31(3), 381-408. doi:10.1111/j.1467-6435.1978.tb00648.x
  • Puviani, A. (1903). Teoria Della Illusione Finanziaria. Palermo: Remo Sandron .
  • Qates, W. (1988). Chapter 5- On the Nature and Measurement of Fiscal Illusion: A Survey. B. G. Geoffrey Brennan (Dü.) içinde, Taxation and Fiscal Federalism: Essays in Honour of Russell Matthews (s. 65-82). Sydney: Australian National University Press.
  • Sağbaş, İ., ve Saruç, N. T. (2004). Intergovernmental Transfers and the Flypaper Effect in Turkey. Turkish Studies, 5(2), 79-92. doi:10.1080/1468384042000228602
  • Sanandaji, T., ve Wallace, B. (2011). Fiscal Illusion and Fiscal Obfuscation: Tax Perception in Sweden. The Independent Review, 16(2), 237-246. doi:10.2139/ssrn.1619268
  • Sausgruber, R., ve Tyran, J. R. (2000, September). 'On Fiscal İllusion'', Discussion Paper No.2000-16, Department of Economics, University of St. Gallen.
  • Sausgruber, R., ve Tyran, J. R. (2005). Testing the Mill Hypothesis of Fiscal Illusion. Public Choice, 122, 39-68. doi:10.2139/ssrn.699962
  • Şahin, Ö., ve Akar, S. (2015). Türkiye'de Mali İllüzyonun Varlığının Analiz Edilmesi. Finans Politik ve Ekonomik Yorumlar Dergisi, 52(600), 27-35. https://www.researchgate.net/publication/290439723
  • Terzi, H., ve Oltulular, S. (2006). Harcama-Vergi geliri hipotezi: Türkiye örneği. İktİsadi ve İdari Bilimler Dergisi, 10(2), 1-18. https://dergipark.org.tr/tr/pub/atauniiibd/issue/2690/35367
  • Wagner, R. E. (1976). Revenue Structure, Fiscal Illusion and Budgetary Choice. Public Choice, 25, 45-61. doi:10.1007/BF01718568
  • Wildowicz, A., ve Kargol-Wasiluk, A. (2020). The Phenomenon of Fiscal Illusion from Theoretical and Empirical Perspective: The Case of Euro Area Countries. European Research Studies Journal, 23(2), 670-693. doi:10.35808/ersj/1615
Toplam 39 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Mert Biçer 0000-0001-6505-8156

Güner Tuncer 0000-0001-5579-9436

Erken Görünüm Tarihi 16 Ağustos 2022
Yayımlanma Tarihi 30 Haziran 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 7 Sayı: 14

Kaynak Göster

APA Biçer, M., & Tuncer, G. (2022). TÜRKİYE’DE MALİ İLLÜZYON. Uluslararası Afro-Avrasya Araştırmaları Dergisi, 7(14), 62-76.

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