Financial discrimination in public expenditures financing

The main objective of the study is to consider the financing of expenditures along with a social perspective by evaluating the concept of "fiscal illusion", which emerges as a problem in public expenditure finance regarding the size of taxes and/or borrowing and to what extent realistic public sector size and personal perceptions are. In the study, a questionnaire was prepared to measure and evaluate the perception of consciousness of the participants. As a diagnostic research, the participants' gender, education status, demographic information concerning the sector in which they work and propositions for the determination of participants' awareness in the relevant issue are used in the survey. Mann Whitney U test and Kruskal Wallis H test are employed to compare propositional statements. With regard to the examination of the relationship between the demographic characteristics of the participants and the proposition statements, it is determined whether the relationship exists by using Ki-square analysis. Given the results of the study, the findings contradict the fiscal illusion phenomenon, which emphasizes that individuals do not correctly estimate the tax burden that will arise in the future and demand more public expenditure by making mistakes. Individuals are aware of not burdening/burdening the next generation in case of financing of public expenditures with tax or borrowing.