TY - JOUR T1 - Fiscal Decentralization in Turkey and Differentiation in Selected Provinces TT - Fiscal Decentralization in Turkey and Differentiation in Selected Provinces AU - Güzel, Ahmet AU - Yılmaz, Hakkı Hakan PY - 2018 DA - July Y2 - 2018 DO - 10.30927/ijpf.345035 JF - International Journal of Public Finance JO - IJPF PB - Adnan GERÇEK WT - DergiPark SN - 2548-0499 SP - 63 EP - 82 VL - 3 IS - 1 LA - en AB - Inthis study, fiscal decentralization in Turkey was first considered in terms ofthe size of local governments within the general government at the macro level,and then the differentiation of fiscal decentralization among the localgovernments on the basis of selected provinces was examined. The revenue andexpenditures of local governments in Turkey have increased as a proportion ofGDP, while the level of fiscal decentralization has shown a distinctive structureespecially since 2000s. Results indicate that there is no efficient calculationmethodology for achieving vertical equality. The objective for achievinghorizontal equalization in the transfer system remains also limited. Fiscaldecentralization rates differ between provinces. Intergovernmental revenuesharing system and differentiation in own source revenues mainly resulting fromthe income levels of the regions clearly shows that there has been aninadequate vertical and horizontal imbalances and current sharing systemsomehow increases inequalities among provinces. KW - local authorities KW - fiscal decentralization KW - revenue sharing N2 - Inthis study, fiscal decentralization in Turkey was first considered in terms ofthe size of local governments within the general government at the macro level,and then the differentiation of fiscal decentralization among the localgovernments on the basis of selected provinces was examined. The revenue andexpenditures of local governments in Turkey have increased as a proportion ofGDP, while the level of fiscal decentralization has shown a distinctive structureespecially since 2000s. Results indicate that there is no efficient calculationmethodology for achieving vertical equality. The objective for achievinghorizontal equalization in the transfer system remains also limited. Fiscaldecentralization rates differ between provinces. Intergovernmental revenuesharing system and differentiation in own source revenues mainly resulting fromthe income levels of the regions clearly shows that there has been aninadequate vertical and horizontal imbalances and current sharing systemsomehow increases inequalities among provinces. CR - Bağlı, Mehmet Selim, “Mali Yerelleşme Düzeyinin Ölçümü (Mali Özerklik Derecesi)”, TODAİE Çağdaş Yerel Yönetimler, Çağdaş Yerel Yönetimler, Cilt 23 Sayı 2 Nisan 2014, s. 27-47. 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By Junguh Kim, Jorgen Lotz and Hansjorg Blöchhliger, OECD CR - EUROSTAT, Government Finance Statistics Database (Access date: 30 June 2017) CR - Güzel, Ahmet (2014) Türkiye'de Mali Yerelleşme ve Seçilmiş Iller Bazında Incelenmesi,Ankara Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı YL Tezi CR - IMF, 2014 Government Finance Statistics Manual CR - Karagöz, Berkan, Mali Yerelleşme ve Yatay Eşitsizlik Sorunu: Türkiye Örneği, Doktora Tezi, AÜ Sosyal Bilimler Enstitüsü, 2014 CR - Kalkınma Bakanlığı Ekonomik ve Sosual Göstergeler, http://www.kalkinma.gov.tr/Pages/ EkonomikSosyalGostergeler.aspx, (Erişim tarihi 2 Ekim 2015) CR - Litvack, J. and Jessica Seddon, “Decentralization Briefing Notes”, Washington, DC: World Bank, 1999 CR - Litvack, Jennie, Seddon, Jessica, “Decentralization Briefing Notes”, World Bank Instıtute, WBI Working Papers, http://info.worldbank.org/etools/docs/library/8680/ Decentralization %20Briefing%20 Notes.pdf (07.10.2010), 2004 CR - Maliye Bakanlığı Muhasebat Genel Müdürlüğü Belediye Verileri, https://www.muhasebat. gov.tr, (Erişim tarihi 2 Ekim 2015) CR - Ministry of Development, 2017 Annual Program CR - Oates, W.E. 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