Hashim AKCHA, Assoc. Prof., Faculty of Economics and Administrative Sciences, Public Finance Department, Cukurova University, Adana, Turkey
Volkan YURDADOGH, Assoc. Prof., Faculty of Economics and Administrative Sciences, Public Finance Department, Cukurova University, Adana, Turkey
Oğuzhan BOZATLI, Faculty of Economics and Administrative Sciences, Public Finance Department, Cukurova University, Adana, Turkey

Abstract
This study examines the concept of fiscal democracy, which is an important concept in terms of political and fiscal sustainability of public finance. As a result of this review, the Fiscal Democracy Index for the Turkish economy was calculated for the period from 1980-2018. The Turkish economy, divided into two periods, performed poorly in fiscal democracy between 1980-2001, while the second period, 2002-2018, showed an optimistic performance in Fiscal Democracy. Then, the relationship between fiscal democracy index and government expenditures and government revenues were tested empirically with a dynamic panel data analysis model. According to the findings, improvements in fiscal democracy have positive effects on government expenditure and government revenues.
Key Words: Fiscal Democracy, Turkish Economy, Government Expenditure, Government Revenue

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