The Link Between Taxation and Fiscal Governance

Burak PİRDAL

Özet


Balancing public revenues and expenditures is a challenge for governments and governments apply to various methods to have a sustainable fiscal discipline and a sound fiscal management. One of the tools which help governments to implement sound fiscal managements is the concept of fiscal governance. Fiscal governance is a policy instrument that is expected to increase the fiscal performance of the countries. On the other hand, one of the fundamental factors which affect the fiscal management of the countries is taxation. Main objectives of this study are to reveal the interplay between the concepts of taxation and fiscal governance -particularly the impact of taxation on having a sound fiscal governance- and to propose policy implications on taxation and fiscal governance.

Tam Metin:

PDF


Makale Yazım Kuralları:

Dergimize makalelerinin göndermek isteyen yazarların çalışmalarını örnek dosyaya göre hazırlamaları gerekmektedir. Örnek Makale dosyasını indirmek için buraya tıklayınız.