The Role of the State Budget: An Evaluation of Public Expenditures and Taxes in Turkey
The purpose of this paper is to show how state plays a
regulatory role in the relations of distribution by analyzing tax and
expenditure in Turkey. This paper has two main arguments. First,
state intervenes in economic and social life via budget policies and
steers the relations of distribution within the scope of the
reproduction of the capital accumulation and legitimacy. Secondly, a
great amount of public expenditure benefits capital owners while
state gains its tax income mainly from low and middle income
groups.
[1] https://web.stanford.edu/group/scspi/sotu/SOTU_2014_CPI.pdf
(Retrieve Date: 14.11.2015)
[2] J. Clarke, “State, Class Struggle, and the Reproduction of Capital”, (ed.)
Simon Clarke, The State Database, Palgrave Macmillan, 2011, ch. 183-
201.
[3] I. Wallerstein, Dünya Sistemleri Analizine Giriş, (translated by) Ender
Abadoğlu and Nuri Ersoy, İstanbul: Aram Yayıncılık, 2004, ch. 43-47.
[4] J. Hirsch, Materyalist Devlet Teorisi. (trans.) Levent Bakaç, İstanbul:
Alan Yayıncılık, 2011, ch. 20.
[5] B. Jessop, The capitalist state: Marxist theories and methods. Oxford:
Martin Robertson, 1982, ch. 78-106.
[6] İ. Önder and A. Uçkaç, “Farklı Ekonomik Yapılarda ve Türkiye’de
Bütçeler”, Journal of Accounting & Finance, 47, 2010, ch. 6-13.
[7] K. Marks, Ekonomi Politiğin Eleştirisine Katkı, (translated by) Sevim
Belli, Ankara: Sol Yayınları, 1993, ch. 29-30.
[8] B. Jessop, Accumulation Strategies, State Forms and Hegemonic
Projects, Kapitalistate, 10/11, ch. 89-110.
[9] L. Athusser, "Ideology and ideological state apparatuses (notes towards
an investigation)." The anthropology of the state: A Reader, 2006, pp.
86-111.
[10] H. Portelli, Gramsci ve Tarihsel Blok. (translated from Eng.). K. Somer,
Ankara: Savaş Yayınları, 1982.
[11] T. Arın, "Kapitalist Düzenleme, Birikim Rejimi ve Kriz (I): Gelişmiş
Kapitalizm." Onbirinci Tez 1, 1985, pp. 104-138.
[12] J. O’Connor, The fiscal crisis of the state. Transaction Publishers, 2009,
ch. 6-7.
[13] I. Gough, “State Expenditures in Advanced Capitalism”, New Left
Review 1, 1975, pp. 53-92.
[14] S. Çaklı, “State Expenditures: Capital Accumulation and
Legitimization”. Ekonomik Yaklaşım, 19(1), 2008, pp. 85-119.
[15] Ö. Akduran, Hane, Devlet, Piyasa: Kadın Emeği ve Sosyal Politikalar
Bağlamında Cinsiyetlendirilmiş Bütçe. İstanbul: SAV Yayınları, 2012,
ch. 95.
[16] W. D. Samson, "History of taxation”, The International Taxation
System. (ed.) Andrew Lymer and John Hasseldine, Springer US, 2002,
pp. 21-41.
[17] A. Pınar, Maliye Politikası. Ankara: Alfa Aktüel, 2006, ch. 37
[18] K, Marx, The 18th Brumaire of Louis Bonaparte. Wildside Press LLC,
2008.
[19] B. Theret, “The State, Public Finance and Regulation”, (ed.) Robert
Boyer and Yves Saillards, (trans.) Carolyn Shread, Regulation Theory
The State of the Art, Taylor & Francis, ch. 124-125
[20] K. Boratav, Türkiye İktisat Tarihi 1908-2002, Ankara, İmge Kitabevi,
2003, ch. 147-169.
[21] E. Yeldan, Küreselleşme Sürecinde Türkiye Ekonomisi. İstanbul: İletişim
Yayınları, 2005, ch. 51.
[22] S. Sönmez, “Türkiye Ekonomisinde Neoliberal Dönüşüm Politikaları ve
Etkileri”, (ed.) Nergis Mütevellioğlu and Sinan Sönmez, Küreselleşme
Kriz ve Türkiye’de Neo-liberal Dönüşüm, İstanbul Bilgi Üniversitesi
Yayınları, ch. 25-71.
[23] E. Eroğlu, "Financialisation of Capitalism: Expansion of Indebtness rom
Global Level to Household Level in Turkey". Journal of Administrative
Sciences, 12 (24), 2014, pp. 101-129.
[24] Ministry of Finance General Directorate of Public Accounts,
https://www.muhasebat.gov.tr/mgmportal/faces/khbDetay_yeni?_adf.ctr
l-state=sbe0iz3yp_99 (Retrieve Date: 11.01.2016).
[25] Turkish Statistical Institute, (TÜİK), Household Budget Survey,
http://www.tuik.gov.tr/UstMenu.do?metod=temelist (Retrieve Date: 14.
11. 2015)
[26] Türkiye Ülke Ekonomik Raporu, http://siteresources.worldbank.org/
TURKEYINTURKISHEXTN/Resources/455687-
1331626580764/CEM2012sunum.pdf (Retrieve Date: 14.11.2015).
[27] Central Bank of the Republic of Turkey, Financial Stability Reports
2002-2012,
http://www.tcmb.gov.tr/wps/wcm/connect/TCMB+TR/TCMB+TR/Main
+Menu/Yayinlar/Raporlar/Finansal+Istikrar+Raporu (Retrieve Date:
03.01.2016).
[28] OECD, http://www.oecd.org/turkey/revenue-statistics-and-consumptionax-
trends-2014-turkey.pdf (Retrieve Date: 14.11.2015).
[29] Kalkınma Bakanlığı, Onuncu Kalkınma Planı Vergi Özel İhtisas
Komisyon Raporu 2014-2018,
http://www.kalkinma.gov.tr/Lists/zel%20htisas%20Komisyonu%20Rap
orlar/Attachments/246/Vergi%20%C3%96zel%20%C4%B0htisas%20K
omisyonu%20Raporu.pdf (Retrieve Date: 15.11.2015).
[30] Turkish Statistical Institute (TÜİK), Income, and Living Conditions
Survey, 2014, http://www.turkstat.gov.tr/
PreHaberBultenleri.do?id=18633 (Retrieve Date: 15.11.2015).
[1] https://web.stanford.edu/group/scspi/sotu/SOTU_2014_CPI.pdf
(Retrieve Date: 14.11.2015)
[2] J. Clarke, “State, Class Struggle, and the Reproduction of Capital”, (ed.)
Simon Clarke, The State Database, Palgrave Macmillan, 2011, ch. 183-
201.
[3] I. Wallerstein, Dünya Sistemleri Analizine Giriş, (translated by) Ender
Abadoğlu and Nuri Ersoy, İstanbul: Aram Yayıncılık, 2004, ch. 43-47.
[4] J. Hirsch, Materyalist Devlet Teorisi. (trans.) Levent Bakaç, İstanbul:
Alan Yayıncılık, 2011, ch. 20.
[5] B. Jessop, The capitalist state: Marxist theories and methods. Oxford:
Martin Robertson, 1982, ch. 78-106.
[6] İ. Önder and A. Uçkaç, “Farklı Ekonomik Yapılarda ve Türkiye’de
Bütçeler”, Journal of Accounting & Finance, 47, 2010, ch. 6-13.
[7] K. Marks, Ekonomi Politiğin Eleştirisine Katkı, (translated by) Sevim
Belli, Ankara: Sol Yayınları, 1993, ch. 29-30.
[8] B. Jessop, Accumulation Strategies, State Forms and Hegemonic
Projects, Kapitalistate, 10/11, ch. 89-110.
[9] L. Athusser, "Ideology and ideological state apparatuses (notes towards
an investigation)." The anthropology of the state: A Reader, 2006, pp.
86-111.
[10] H. Portelli, Gramsci ve Tarihsel Blok. (translated from Eng.). K. Somer,
Ankara: Savaş Yayınları, 1982.
[11] T. Arın, "Kapitalist Düzenleme, Birikim Rejimi ve Kriz (I): Gelişmiş
Kapitalizm." Onbirinci Tez 1, 1985, pp. 104-138.
[12] J. O’Connor, The fiscal crisis of the state. Transaction Publishers, 2009,
ch. 6-7.
[13] I. Gough, “State Expenditures in Advanced Capitalism”, New Left
Review 1, 1975, pp. 53-92.
[14] S. Çaklı, “State Expenditures: Capital Accumulation and
Legitimization”. Ekonomik Yaklaşım, 19(1), 2008, pp. 85-119.
[15] Ö. Akduran, Hane, Devlet, Piyasa: Kadın Emeği ve Sosyal Politikalar
Bağlamında Cinsiyetlendirilmiş Bütçe. İstanbul: SAV Yayınları, 2012,
ch. 95.
[16] W. D. Samson, "History of taxation”, The International Taxation
System. (ed.) Andrew Lymer and John Hasseldine, Springer US, 2002,
pp. 21-41.
[17] A. Pınar, Maliye Politikası. Ankara: Alfa Aktüel, 2006, ch. 37
[18] K, Marx, The 18th Brumaire of Louis Bonaparte. Wildside Press LLC,
2008.
[19] B. Theret, “The State, Public Finance and Regulation”, (ed.) Robert
Boyer and Yves Saillards, (trans.) Carolyn Shread, Regulation Theory
The State of the Art, Taylor & Francis, ch. 124-125
[20] K. Boratav, Türkiye İktisat Tarihi 1908-2002, Ankara, İmge Kitabevi,
2003, ch. 147-169.
[21] E. Yeldan, Küreselleşme Sürecinde Türkiye Ekonomisi. İstanbul: İletişim
Yayınları, 2005, ch. 51.
[22] S. Sönmez, “Türkiye Ekonomisinde Neoliberal Dönüşüm Politikaları ve
Etkileri”, (ed.) Nergis Mütevellioğlu and Sinan Sönmez, Küreselleşme
Kriz ve Türkiye’de Neo-liberal Dönüşüm, İstanbul Bilgi Üniversitesi
Yayınları, ch. 25-71.
[23] E. Eroğlu, "Financialisation of Capitalism: Expansion of Indebtness rom
Global Level to Household Level in Turkey". Journal of Administrative
Sciences, 12 (24), 2014, pp. 101-129.
[24] Ministry of Finance General Directorate of Public Accounts,
https://www.muhasebat.gov.tr/mgmportal/faces/khbDetay_yeni?_adf.ctr
l-state=sbe0iz3yp_99 (Retrieve Date: 11.01.2016).
[25] Turkish Statistical Institute, (TÜİK), Household Budget Survey,
http://www.tuik.gov.tr/UstMenu.do?metod=temelist (Retrieve Date: 14.
11. 2015)
[26] Türkiye Ülke Ekonomik Raporu, http://siteresources.worldbank.org/
TURKEYINTURKISHEXTN/Resources/455687-
1331626580764/CEM2012sunum.pdf (Retrieve Date: 14.11.2015).
[27] Central Bank of the Republic of Turkey, Financial Stability Reports
2002-2012,
http://www.tcmb.gov.tr/wps/wcm/connect/TCMB+TR/TCMB+TR/Main
+Menu/Yayinlar/Raporlar/Finansal+Istikrar+Raporu (Retrieve Date:
03.01.2016).
[28] OECD, http://www.oecd.org/turkey/revenue-statistics-and-consumptionax-
trends-2014-turkey.pdf (Retrieve Date: 14.11.2015).
[29] Kalkınma Bakanlığı, Onuncu Kalkınma Planı Vergi Özel İhtisas
Komisyon Raporu 2014-2018,
http://www.kalkinma.gov.tr/Lists/zel%20htisas%20Komisyonu%20Rap
orlar/Attachments/246/Vergi%20%C3%96zel%20%C4%B0htisas%20K
omisyonu%20Raporu.pdf (Retrieve Date: 15.11.2015).
[30] Turkish Statistical Institute (TÜİK), Income, and Living Conditions
Survey, 2014, http://www.turkstat.gov.tr/
PreHaberBultenleri.do?id=18633 (Retrieve Date: 15.11.2015).
@article{"International Journal of Business, Human and Social Sciences:72011", author = "Erdal Eroğlu and Özhan Çetinkaya", title = "The Role of the State Budget: An Evaluation of Public Expenditures and Taxes in Turkey", abstract = "The purpose of this paper is to show how state plays a
regulatory role in the relations of distribution by analyzing tax and
expenditure in Turkey. This paper has two main arguments. First,
state intervenes in economic and social life via budget policies and
steers the relations of distribution within the scope of the
reproduction of the capital accumulation and legitimacy. Secondly, a
great amount of public expenditure benefits capital owners while
state gains its tax income mainly from low and middle income
groups.", keywords = "Distribution, public expenditure, state budget, taxes.", volume = "10", number = "1", pages = "243-6", }
