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

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

Birsen Nacar Karabacak

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

Keywords

Sosyal politika, toplumsal dayanışma, sosyal politika maliyetlerinin toplumsallaştırılması, kamusal finansman, vergileme

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

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

Keywords

Social policy, social solidarity, socializing the costs of social policy, public finance, taxation

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