Yö ön ne et ti im m v ve e E Ek ko on no om mi i A Ar ra aş şt tı ır rm ma al la ar rı ı D De er rg gi is si i-C Ci il lt t: :1 13 3 S Sa ay yı ı: :2 2 ((M Ma ay yı ıs s 2 20 01 15 5))-D Do oi i: : h ht tt tp p: :/ // /d dx x. .d do oi i. .o or rg g/ /1 10 0. .1 11 16 61 11 1/ /J JM ME ER R6 60 01 1 166 TÜRKİYE'DE YÖNETİMLER ARASI TRANSFERLER SİNEK KAĞIDI ETKİSİ YARATIYOR MU? AMPİRİK BİR İNCELEME Yrd. Doç. Dr. Deniz AYTAÇ  ÖZ Birçok ampirik çalışma merkezi yönetimlerin yerel yönetimlere koşulsuz (götürü) transferlerinin yerel harcamaları yerel gelire oranla daha fazla arttırdığı sonucuna ulaşmıştır. Bu çalışmada Türkiye'de merkezi hibelerin (transferlerin) sinek kağıdı etkisi yaratıp yaratmadığı, 2006-2014 dönemi için panel regresyon modeli ile test edilmiştir. Sonuçlar merkezi yönetim götürü transferlerinin sinek kağıdı etkisine yol açtığını ve ayrıca yerel gelirlerin götürü transferler kadar olmasa da yerel harcamaları etkilediğini göstermiştir.

The basic economic theory of tax compliance deals with the question 'why taxpayers pay taxes'. But a psychological tax contract explains tax complaince as an interaction between tax payers and the tax authority. Based on psychological tax contract theory, taxpayers' willingness to pay their taxes and willing to honestly declare their income, raised, when the tax official streat them with respect. This study aims to examine the hypothesis of psychological tax contract by using a survey which is applied to members of Çorum Chamber of Commerce and Industry.

Optimal taxation is the taxation that reflects society's choices between the rival goals of equality and economic efficiency, the starting point of which is to maximize social welfare. The optimal taxation of commodity that was launched by Ramsey is based on the rule of inverse elasticity, which holds that the taxation of goods with low elasticities of demand at a higher rate will reduce the loss of efficiency. The criticism of this rule is due to the fact that essential goods to meet basic needs have low price elasticity of demand, while luxury goods have high price elasticity. Under the assumption that consumers are similar, it is argued that the taxation of luxury goods at a lower rate than necessity goods will have a negative effect on tax justice. Changing market conditions thus change the elasticity of demand for luxury goods and necessity goods, and such change makes it necessary to reconsider the basic assumptions of optimal taxation and the criticisms directed at optimal taxation. In this context, the present study will investigate differing elasticities of demand in connection with changing market conditions in the scope of the liberalization of trade. In the light of these investigations, optimal commodity taxes will be reassessed.

With globalization, international capital acts by considering the sensitivity of economies against external and internal shocks, in other words, their fragility among open economies. Located between the fragile economies, it is important to evaluate the scope of external financial vulnerability and fragility of Turkey's economy. External fragility is associated with the current account deficit, while fiscal fragility is associated with the budget deficit and savings deficit. The relationship between these parameters is the subject of the triplet deficit hypothesis. According to this hypothesis, savings and budget deficits are expected to have a positive effect on the current account deficit. In this context, this study aimed to test the validity of triplet deficit hypothesis in Turkey. Markov regime change model has been adopted as the econometric method. According to the method, it was determined that the savings deficit affected the current account deficit positively during the periods of contraction and expansion, while the budget deficit affected the current account deficit negatively only during the expansion period. According to these results, it was determined that the triplets deficit hypothesis is invalid in Turkey's economy between the quarter period of 2006: 1-2020: 3.

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