Publication: Türkiye’de 1989 sonrasında mali krizler ve bu krizlerde uygulanan vergi politikalarının etkinliği
Abstract
TÜRKİYE’DE 1989 SONRASINDA YAŞANAN MALİ KRİZLER VE BU KRİZLERDE UYGULANAN VERGİ POLİTİKALARININ ETKİNLİĞİ Gelişmekte olan ülkelerin, yapısal sorunlarını çözmeksizin mali piyasalarını serbestleştirmeleri, sık sık mali kriz yaşamalarına neden olmuştur. Mali krizler ise; ulusal paranın devalüasyonu, ekonomik küçülme, sabit kur sisteminin terk edilmesi, bütçe açıklarının artması, vb. nedenlerden dolayı kriz yaşayan ülkelerin ekonomilerini sarsmıştır. IMF gibi uluslararası kuruluşlardan krizden çıkış beklentisi ile destek alınması, beraberinde sıkı para ve maliye politikası uygulamalarını gerektirmiştir. Vergi politikası ise burada, mali krizlerin gerek nedenleri, gerekse çözüm yolları arasında yer almıştır. Çalışmada; genelde gelişmekte olan ülkeler, özelde de 1989 sonrası Türkiye’de yaşanan mali krizlerde; kriz öncesi, kriz anı ve sonrasında uygulanması gereken vergi politikalarının nasıl olması gerektiği üzerinde durulmuştur. Ayrıca içerikte, mali krizler ve vergi politikası ile ilgili kavramlara yer verilerek, mali krizlerde vergi politikalarının etkinliği konusu ele alınmıştır. Bu çerçevede, 1997–1998 yılları arasında mali kriz yaşayan Doğu Asya ülkeleri (Tayland, Filipinler, Güney Kore, Malezya ve Endonezya), 1994–2002 yılları arasında Latin Amerika ülkeleri (Meksika, Brezilya ve Arjantin) ve 1998 yılında Rusya çalışma kapsamında incelenmiştir. Ayrıca Türkiye’de yaşanan mali krizler ve uygulanan vergi politikalarının etkinliği; 1989 öncesi ve sonrası yıllar ekonomi politikası ve vergi politikası açısından bir bütün olarak ele alınarak incelenmiştir. Çözüm amacıyla ele alınan Logit model yardımıyla vergi politikaları ile krizler arasındaki ilişki test edilmiştir. Kriz dönemlerine ilişkin olarak örneklem alınabilecek bazı iradi ve otomatik vergisel önlemler sunulmuş ve ek olarak vergi politikası kapsamında gelecekte yaşanacak krizlere karşı yapılması gerekenler ortaya konulmuştur.
TURKISH FINANCIAL CRISES AFTER 1989 AND EFFECTIVENESS OF TAX POLICIES IMPLEMENTED DURING THE CRISES Liberalization of financial markets for developing countries often cause financial crises since they ignore their structural problems in finance markets. Financial crises on the other hand shake the economies of countries in crisis since they cause problems such as devaluation of national currency, recession, leaving out the fixed exchange rate regime and increase of budget deficit. Getting support of international organizations such as International Monetary Fund bring together the strict monetary and fiscal policy implementations in an expection to survive crisis. In this context, tax policy is included both in the reasons of fiscal crises and its solutions. In the study, tax policies implemented and how they should have been structed before, during and after the crises after 1989 in devoloping countries in general and in Turkey in particular have been discussed. Moreover context of the study includes concepts regarding fiscal crises and tax policies and aims to stress effectiveness of tax policies in fiscal crises. In this regard, countries that faced fiscal crisis such as East-Asia countries (Thailand, Philippiness, South Korea, Malesia and Indonesia) between 1997-1998, Latin American Countries (Mexico, Brazil and Argentina) between 1994-2002 and Russia in 1998 have been examined. Moreover, effectiveness of implemented tax policies against crises in Turkey have been examined in a manner that consider pre and post 1989 economic policies and tax policies as a whole. Relationship between tax policies and crises have been tested by logit model that was used to propose a solution for the problem. Some voluntary and self driven sampling as taxational measures are given in the study that could be taken and things to be done within tax policies for future crisis have been stressed.
TURKISH FINANCIAL CRISES AFTER 1989 AND EFFECTIVENESS OF TAX POLICIES IMPLEMENTED DURING THE CRISES Liberalization of financial markets for developing countries often cause financial crises since they ignore their structural problems in finance markets. Financial crises on the other hand shake the economies of countries in crisis since they cause problems such as devaluation of national currency, recession, leaving out the fixed exchange rate regime and increase of budget deficit. Getting support of international organizations such as International Monetary Fund bring together the strict monetary and fiscal policy implementations in an expection to survive crisis. In this context, tax policy is included both in the reasons of fiscal crises and its solutions. In the study, tax policies implemented and how they should have been structed before, during and after the crises after 1989 in devoloping countries in general and in Turkey in particular have been discussed. Moreover context of the study includes concepts regarding fiscal crises and tax policies and aims to stress effectiveness of tax policies in fiscal crises. In this regard, countries that faced fiscal crisis such as East-Asia countries (Thailand, Philippiness, South Korea, Malesia and Indonesia) between 1997-1998, Latin American Countries (Mexico, Brazil and Argentina) between 1994-2002 and Russia in 1998 have been examined. Moreover, effectiveness of implemented tax policies against crises in Turkey have been examined in a manner that consider pre and post 1989 economic policies and tax policies as a whole. Relationship between tax policies and crises have been tested by logit model that was used to propose a solution for the problem. Some voluntary and self driven sampling as taxational measures are given in the study that could be taken and things to be done within tax policies for future crisis have been stressed.