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Toplumsal Dayanışmanın Finansman Boyutu: Türkiye’de Sosyal Politikaların Finansmanı Örneği

Year 2013, Volume: 2 Issue: 37, 147 - 166, 01.01.2013

Abstract

Bu çalışmada toplumsal dayanışmanın finansman boyutu ele alınmıştır. Finansman mekanizmalarının toplumsal dayanışmaya katkısı, bu mekanizmaların, sosyal politika maliyetlerini toplumsallaştırma derecesi ile ölçülebilir. Bu nedenle, bu çalışmada ilk olarak, almaşık finansman araçlarının toplumsal dayanışma sağlamaya yatkınlığı hususu irdelenmektedir. Ardından, Türkiye’de toplumsal dayanışmanın harcama ve finansman boyutu genel hatlarıyla ele alındıktan sonra, Türkiye’de vergileme mekanizmasının sosyal politika masraflarını toplumsallaştırma derecesi veya biçimi sorgulanmaktadır. Ulaşılan bulgular, Türkiye’de toplumsal dayanışmanın adeta sınıf içi dayanışmaya hapsedildiğini ortaya koymaktadır. Çünkü finansman araçları sosyal politika maliyetlerinin mali yükünü ağırlıklı olarak potansiyel sosyal politika yararlanıcısı toplumsal kesimlere yüklemektedir

References

  • Abu, S. M. ve Gough, I. (2010) “Global Welfare Regimes: A Claster Analysis”, Global Social Policy, 10, 1, 27-58.
  • Adema, W. ve Ladaique, M. (2009) “How Expensive is The Welfare State?: Gross and Net Indicators in The OECD Social Expenditure Database (SOCX)”, OECD Social, Employment and Migration Working Papers No:92, OECD Publishing.
  • Adema, W. ve Ladaique, M. (2005) Net Social Expenditure, 2005 Edition More Comprehensive Measures of Social Support, OECD Social, Employment and Migration Working Papers No:29, 1-77,
  • http://www.oecd.org/els/workingpapers (01.04.2009).
  • Akdoğan, A. (2009) Kamu Maliyesi, Ankara: Gazi Kitapevi.
  • Alcock, P. (2008) Social Policy in Britain, New York: Palgrave Macmillan.
  • Amenta, E. (1998) “Book Review of The Hidden Welfare State: Tax Expenditures and Social Policy in The United States”, The American Journal of Sociology, 104, 3, 948-950.
  • Baldock, J. (2007) “Social Policy, Social Welfare, and The Welfare State”, Baldock, J., Manning N. ve Vickerstaff S. (der.) Social Policy içinde, New York: Oxford University Press, 6-30.
  • Baldwin, P. (1992) The Politics of Social Solidarity Class Bases of the European Welfare State 1875-1975, Cambridge: Cambridge University Press.
  • Buğra A. ve Adar S. (2007) Türkiye’nin Kamu Sosyal Koruma Harcamalarının Karşılaştırmalı Bir Analizi, Sosyal Politika Formu,
  • http://www.spf.boun.edu.tr/docs/SocialPolicyWatch_Rapor__TR_.pdf (01.04.2009).
  • Campbell, A. L. ve Morgan K. J. (2005) “Financing the Welfare State. Elit Politics and The Decline of The Social Insurance Model in America”, Studies in American Political Development, 19, Fall, 173-195.
  • Caritas Europe (2004) Poverty Has Faces in Europe. The Need For Family Oriented Policies, 2.Report on Poverty in Europe, Brussels, Belgium.
  • Çelik, A. (2006) Sosyal Güvenlik Yasası: Devlet Katkısı Azalıyor,
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  • Delamonica, E. ve Mehrotra S. (2009) “Financing Social Policy”, Hujo, K. ve McClanahan S. (der.) Financing Social Policy: Mobilizing Resources for Social Development içinde, New York: St. Martin’s Press, Palgrave Macmillan, 207-229.
  • Erdoğdu, M. (2008) “Türkiye’de Sosyal Bütçe ve Gelişimi”, Buldam, A, (der.) Türkiye’de Sosyal Bütçe Nasıl Yapılıyor? Nasıl İzlenir? içinde, 3-52, http://www.tesev.org.tr. (10.10.2009).
  • Ganghof, S. (2006) “Tax Mixes and The Size of The Welfare State: Causal Mechanisms and Policy Implications”, Journal of European Social Policy, 16, 4, 360-373.
  • Gelir Dairesi Başkanlığı, (2011) Faaliyet Raporu 2010, Maliye Bakanlığı Strateji Geliştirme Daire Başkanlığı. Yayın No:132, http:// www.gib.gov.tr (01.04.2011).
  • Goudswaard, K., Caminada K. ve Vording H. (2006) “Financing The Welfare State”, Tax Notes International, 42, 8, 731-737.
  • Gough, I. ve Abu S. M. (2010) Financing Welfare Regimes: A Literature Review and Claster Analysis, Usrisda Flagship Report on Poverty, United Nation Research Institute For Social Development: 1-35 http://www.unrisd.org/unrisd/website/projects.nsf/89d2a44e5722c4f4802 56b560052d8ad/7d76f5f22c78811ec125775200456f6e/$FILE/draftGough. pdf (05.07.2010).
  • Hills, J. (1995) “Funding The Welfare State”, Oxford Review of Economic Policy, 11, 3, 27-43.
  • ILO, (2005) ILO Social Security Inquiry, First Inquiry. http://www.ilo.org/publns (10.07.2010).
  • Kato, J. (2003) Regressive Taxation and The Welfare State, New York: Cambridge University Press.
  • Lammert, C. (2006) New Instruments of Social Policy in North America: Taxation and Liberal Welfare Regimes in Canada and The United States, Paper presented to The 4th Annual ESP Anet Conference, 21-23 September 2006, Bremen, Germany: 1-32,
  • http://web.uni- frankfurt.de/zenaf/contac/ESPAnet2006_paper_Lammert.pdf (08.05.2009).
  • Manning, Nick (2007) “Turkey, The EU and Social Policy”, Social Policy & Society, 6, 4, 491-501.
  • OECD, (2009) Taxing Wages 2008-2009, Special Feature: Non-tax Compulsory Payments as An Additional Burden on Labour Income, http:// www.oecd.org. (15.07.2010).
  • OECD, (2010) OECD Ülkelerinde Sosyal Harcamaların SYİH İçindeki Payı (1980- 2005) http://www.oecd.org/els/social/expenditure (15.07.2010).
  • Prasad, M. ve Deng Y. (2009) “Taxation and The Worlds of Welfare”, Socia- Economic Review, 7, 431-457.
  • Timmons, Jeffrey F (2005) “The Fiscal Contract: States, Taxes, and Public Services”, World Politics, 57, 4, 530-567.
  • TÜİK, (2009) İstatistik Göstergeler 1923-2009, Türkiye İstatistik Kurumu, http://www://tuik. gov.tr (10.09.2010).
  • TÜİK, (2010) Kamu Hesapları Bülteni,
  • https://portal.muhasebat.gov.tr/Mgmportal/faces/khb?_afrLoop=5445481 757143935&_afrWindowMode=0&_adf.ctrl-state=8xdv1sp_4 (10.11.2010).

The Financing Aspects of The Social Solidarity: The Case of Financing Social Policies in Turkey

Year 2013, Volume: 2 Issue: 37, 147 - 166, 01.01.2013

Abstract

This paper considers the financing dimensions of the social solidarity. A contribution to the social solidarity of the financing mechanisms can be simply measured by their own degree of socializing the costs of social policy. Therefore, first, it discusses in the liability of the alternative financing means to provide social solidarity. Then, it determines the general aspects of the dimensions of spending and the financing of the social solidarity in Turkey. And then, the paper examines in the degree of socializing the costs of social policy by the mechanism of taxation in Turkey. The results here show that the social solidarity in Turkey is in fact confined almost in-class solidarity. So, it can be clearly claimed that the financing instruments impose mainly the fiscal burden of the social policy on the social segments which are the potential beneficiaries of social policy

References

  • Abu, S. M. ve Gough, I. (2010) “Global Welfare Regimes: A Claster Analysis”, Global Social Policy, 10, 1, 27-58.
  • Adema, W. ve Ladaique, M. (2009) “How Expensive is The Welfare State?: Gross and Net Indicators in The OECD Social Expenditure Database (SOCX)”, OECD Social, Employment and Migration Working Papers No:92, OECD Publishing.
  • Adema, W. ve Ladaique, M. (2005) Net Social Expenditure, 2005 Edition More Comprehensive Measures of Social Support, OECD Social, Employment and Migration Working Papers No:29, 1-77,
  • http://www.oecd.org/els/workingpapers (01.04.2009).
  • Akdoğan, A. (2009) Kamu Maliyesi, Ankara: Gazi Kitapevi.
  • Alcock, P. (2008) Social Policy in Britain, New York: Palgrave Macmillan.
  • Amenta, E. (1998) “Book Review of The Hidden Welfare State: Tax Expenditures and Social Policy in The United States”, The American Journal of Sociology, 104, 3, 948-950.
  • Baldock, J. (2007) “Social Policy, Social Welfare, and The Welfare State”, Baldock, J., Manning N. ve Vickerstaff S. (der.) Social Policy içinde, New York: Oxford University Press, 6-30.
  • Baldwin, P. (1992) The Politics of Social Solidarity Class Bases of the European Welfare State 1875-1975, Cambridge: Cambridge University Press.
  • Buğra A. ve Adar S. (2007) Türkiye’nin Kamu Sosyal Koruma Harcamalarının Karşılaştırmalı Bir Analizi, Sosyal Politika Formu,
  • http://www.spf.boun.edu.tr/docs/SocialPolicyWatch_Rapor__TR_.pdf (01.04.2009).
  • Campbell, A. L. ve Morgan K. J. (2005) “Financing the Welfare State. Elit Politics and The Decline of The Social Insurance Model in America”, Studies in American Political Development, 19, Fall, 173-195.
  • Caritas Europe (2004) Poverty Has Faces in Europe. The Need For Family Oriented Policies, 2.Report on Poverty in Europe, Brussels, Belgium.
  • Çelik, A. (2006) Sosyal Güvenlik Yasası: Devlet Katkısı Azalıyor,
  • http://www.birikimdergisi.com/birikim/makale.aspx?mid=171&makale= (20.05.2009).
  • De Neubourg, C. ve Weingand C. (2000) “Social Policy as Social Risk Management”, Innovation, 13, 4, 401-412.
  • Delamonica, E. ve Mehrotra S. (2009) “Financing Social Policy”, Hujo, K. ve McClanahan S. (der.) Financing Social Policy: Mobilizing Resources for Social Development içinde, New York: St. Martin’s Press, Palgrave Macmillan, 207-229.
  • Erdoğdu, M. (2008) “Türkiye’de Sosyal Bütçe ve Gelişimi”, Buldam, A, (der.) Türkiye’de Sosyal Bütçe Nasıl Yapılıyor? Nasıl İzlenir? içinde, 3-52, http://www.tesev.org.tr. (10.10.2009).
  • Ganghof, S. (2006) “Tax Mixes and The Size of The Welfare State: Causal Mechanisms and Policy Implications”, Journal of European Social Policy, 16, 4, 360-373.
  • Gelir Dairesi Başkanlığı, (2011) Faaliyet Raporu 2010, Maliye Bakanlığı Strateji Geliştirme Daire Başkanlığı. Yayın No:132, http:// www.gib.gov.tr (01.04.2011).
  • Goudswaard, K., Caminada K. ve Vording H. (2006) “Financing The Welfare State”, Tax Notes International, 42, 8, 731-737.
  • Gough, I. ve Abu S. M. (2010) Financing Welfare Regimes: A Literature Review and Claster Analysis, Usrisda Flagship Report on Poverty, United Nation Research Institute For Social Development: 1-35 http://www.unrisd.org/unrisd/website/projects.nsf/89d2a44e5722c4f4802 56b560052d8ad/7d76f5f22c78811ec125775200456f6e/$FILE/draftGough. pdf (05.07.2010).
  • Hills, J. (1995) “Funding The Welfare State”, Oxford Review of Economic Policy, 11, 3, 27-43.
  • ILO, (2005) ILO Social Security Inquiry, First Inquiry. http://www.ilo.org/publns (10.07.2010).
  • Kato, J. (2003) Regressive Taxation and The Welfare State, New York: Cambridge University Press.
  • Lammert, C. (2006) New Instruments of Social Policy in North America: Taxation and Liberal Welfare Regimes in Canada and The United States, Paper presented to The 4th Annual ESP Anet Conference, 21-23 September 2006, Bremen, Germany: 1-32,
  • http://web.uni- frankfurt.de/zenaf/contac/ESPAnet2006_paper_Lammert.pdf (08.05.2009).
  • Manning, Nick (2007) “Turkey, The EU and Social Policy”, Social Policy & Society, 6, 4, 491-501.
  • OECD, (2009) Taxing Wages 2008-2009, Special Feature: Non-tax Compulsory Payments as An Additional Burden on Labour Income, http:// www.oecd.org. (15.07.2010).
  • OECD, (2010) OECD Ülkelerinde Sosyal Harcamaların SYİH İçindeki Payı (1980- 2005) http://www.oecd.org/els/social/expenditure (15.07.2010).
  • Prasad, M. ve Deng Y. (2009) “Taxation and The Worlds of Welfare”, Socia- Economic Review, 7, 431-457.
  • Timmons, Jeffrey F (2005) “The Fiscal Contract: States, Taxes, and Public Services”, World Politics, 57, 4, 530-567.
  • TÜİK, (2009) İstatistik Göstergeler 1923-2009, Türkiye İstatistik Kurumu, http://www://tuik. gov.tr (10.09.2010).
  • TÜİK, (2010) Kamu Hesapları Bülteni,
  • https://portal.muhasebat.gov.tr/Mgmportal/faces/khb?_afrLoop=5445481 757143935&_afrWindowMode=0&_adf.ctrl-state=8xdv1sp_4 (10.11.2010).
There are 35 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Birsen Nacar Karabacak This is me

Publication Date January 1, 2013
Published in Issue Year 2013 Volume: 2 Issue: 37

Cite

APA Karabacak, B. N. (2013). Toplumsal Dayanışmanın Finansman Boyutu: Türkiye’de Sosyal Politikaların Finansmanı Örneği. Çalışma Ve Toplum, 2(37), 147-166.

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