Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Yalçın ARSLANTÜRK

Konular:-

Anahtar Kelimeler:Budget Transfers,Duty Loss,Capital Transfers,Revenue Share,Dividend Payment,Tax

Özet: The purpose of this study is to demonstrate fundamental impact of the relationship between SEE accounts and the central government budget. SEEs make use of budget transfers in the form of capital transfers, duty loss payments and assistance, while contributing to the budget revenues in the form of dividend and the revenue share payments and taxes. Calculation of the net effect of all these transfers will help to reveal the relations of the SEEs with the budget. However, the main issue to be addressed is the reciprocal interaction between budget transfers and SEE activities. Because there is a particular significance in determining the impact of the budget transfers on the budget, especially the capital transfers and the duty loss payments on the results of the SEE activities and the effect of these results on the budget again. In this respect, this study tried to examine the issue for the 5-year period 2010-2014. As it is a more usual period than in recent years, this period has been taken into consideration in the study. In the examination for this period, it was attempted to reach a result with some SEE samples together with mass SEE data.

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