MALİ KURALLARIN KURAMSAL TEMELLERİNİN İNCELENMESİ VE ÜLKE UYGULAMALARI

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Year-Number: 2018-14
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Number of pages: 350-358
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Abstract

Ülkelerde ekonomik istikrarın sağlanması için mali disiplinin sağlanması gereklidir. Ancak birçok ülkede mali disiplinde bozulmalar (bütçe açıkları, yüksek kamu borçları vb.) olmuştur. Bu yüzden ülkelerde maliye politikası üzerine getirilen kısıtlamalar (mali kurallar) son yıllarda artarak devam etmektedir. Geçmiş dönemlerde uygulanan ihtiyari maliye politikalarının ekonomiler üzerindeki olumsuz etkilerinden dolayı mali kurallara ihtiyaç duyulmuştur. Ayrıca son yıllarda görülen ekonomik krizler de, maliye politikasının kurallara bağlanmasını gerektiğini göstermektedir. Ancak bu mali kuralların seçilmesi ve uygulanması her ülkenin yapısal problemlerinden dolayı farklı olabilmektedir. Dolayısıyla bu kuralların uygulanması ülkelerin anayasa, yasa, politik anlaşmalar veya bazı düzenlemelere dayanmaktadır. Son yıllarda mali kurallara ilişkin yapılan çalışmalar da artmaktadır. Bu çalışmanın amacı, maliye politikası kurallarına (mali kurallar) teorik çerçevede yer vermek ve ekonomiler üzerindeki olası etkileri hakkında bilgi vermektir.

Keywords

Abstract

Fiscal discipline is necessary to ensure economic stability in the countries. However, the deterioration in fiscal discipline has become (budget deficits, high public debt etc.) in many countries. Therefore, the restrictions on the fiscal policy in the countries (fiscal rules) have been increasing in recent years. Fiscal rules have been needed because the negative effects of discretionary fiscal policies on the economies in the past. Moreover, the economic crises seen in recent years also indicate that fiscal policy must be tied to the rules. However the selection and implementation of these financial rules can be different due to the structural problems of each country. Therefore, the application of these rules is based on the constitution, the law, the political agreements or some regulations of the countries. The studies on fiscal rules have also increased in recent years. The aim of this study is to give theoretical framework of financial policy rules (fiscal rules) and to inform about the possible effects on economies.

Keywords


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