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MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI

Year 2018, Volume: 11 Issue: 3, 2366 - 2381, 31.12.2018

Merve Yolal

https://doi.org/10.17218/hititsosbil.431178

Abstract

Mali kurallar literatürde genel olarak gelir, harcama, bütçe
ve borçlanma olmak üzere temel mali değişkenlerin birtakım sayısal
sınırlamalara tabi olması şeklinde ifade edilmektedir. Küresel anlamda kullanım
alanı bulan ve yapılan ampirik araştırmalar sonucunda da önemi anlaşılan mali
kurallara; mali şeffaflığın azalması, mali disiplinsizlik ve mali
sürdürülebilirliğin ortadan kalkması, politikacıların oy maksimizasyonu
amacıyla maliye politikası araçlarını keyfi olarak kullanması sonucunda kamu
borçlarının hızla artması gibi nedenlerle başvurulmaktadır. Bu çalışmanın
amacı, maliye politikası uygulamalarına yönelik getirilen sınırlandırmalardan
birisi olan mali kural kavramının tanımını, uygulanma nedenlerini ve
özelliklerini ele alarak, mali kural uygulamalarının ampirik sonuçlarını
değerlendirmektir.

Keywords

Mali Kurallar Kurala Dayalı Maliye Politikası Denk Bütçe Kuralı

References

  • ALESİNA, A., & BAYOUMİ, T. (1996), The costs and benefits of fiscal rules: evidence from US states (No. w5614), National bureau of economic research.
  • ANDERSON, B., & MİNARİK, J. (2007), Design choices for fiscal policy rules, OECD Journal On Budgetıng, 5(4): 159-209.
  • ANDRLE, M., BLUEDORN, M. J. C., EYRAUD, L., KİNDA, M. T., BROOKS, P. K., SCHWARTZ, M. G., & WEBER, A. (2015), Reforming fiscal governance in the European Union (No. 15-19), International Monetary Fund.
  • BAYOUMİ, T., & EİCHENGREEN, B. (1995), Restraining yourself: the implications of fiscal rules for economic stabilization, Staff Papers, 42(1), 32-48.
  • BERGMAN, U. M., HUTCHİSON, M. M., & JENSEN, S. E. H. (2016), Promoting sustainable public finances in the European Union: The role of fiscal rules and government efficiency, European Journal of Political Economy, 44, 1-19.
  • BİRASCHİ, P. (2008), Searching for the optimal EMU fiscal rule: an ex-post analysis of the SGP reform proposals, " Government of the Italian Republic (Italy), Ministry of Economy and Finance, Department of the Treasury Working Paper, (7).
  • BOHN, H., & INMAN, R. P. (1996), Balanced-budget rules and public deficits: evidence from the US states, In Carnegie-Rochester conference series on public policy (Vol. 45, pp. 13-76), North-Holland.
  • BUCHANAN, J. & FLOWERS, M. (1986), The Public Finance, Homewood: Illinois, Richard D. Irvin Inc. Mali Sürece İlişkin Kuralların İyileştirilmesi Amacıyla Vergi Ve Harcama Yetkilerinin Çerçevesinin Belirlenmesi, Çev: Ferhat B. Özgen.
  • BUİTER, W. H. (2003), Ten Commandments for a Fiscal Rule in the EMU, Oxford Review of Economic Policy, 19(1), 84-99.
  • CASALS, J. A. (2012), National Expenditure Rules–Why, How and When (No. 473), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, 473: 1-64.
  • CORDES, T., KİNDA, M. T., MUTHOORA, M. P. S., & WEBER, A. (2015), Expenditure rules: effective tools for sound fiscal policy? (No. 15-29), International Monetary Fund.COTTARELLİ, C., & KUMAR, M. (2009), Fiscal Rules-Anchoring Expectations for Sustainable Public Finances, IMF, Policy Paper.
  • HALLERBERG, M., STRAUCH, R., & VON HAGEN, J. (2007), The design of fiscal rules and forms of governance in European Union countries, European Journal of Political Economy, 23(2), 338-359.
  • FOREMNY, D. (2014), Sub-national deficits in European countries: The impact of fiscal rules and tax autonomy, European Journal of Political Economy, 34, 86-110.KENNEDY, S., ROBBİNS, J., & DELORME, F. (2001), The role of fiscal rules in determining fiscal performance, Department of Finance Working Paper, Canada.
  • KOPİTS, M. G., & SYMANSKY, M. S. A. (1998), Fiscal policy rules (No. 162), International monetary fund.
  • KROL, R. (1996), A survey of the impact of budget rules on state taxation, spending, and debt, Cato J., 16, 295.
  • KUKK, M., & STAEHR, K. (2015), Enhanced Fiscal Governance in the European Union: The Fiscal Compact, Baltic Journal of European Studies, 5(1), 73-92.
  • LEVİNSON, A. (1998), Balanced budgets and business cycles: Evidence from the states, National Tax Journal, 51(4): 715-732.
  • POTERBA, J. M. (1996), Budget institutions and fiscal policy in the US states (No. w5449), National Bureau of Economic Research. 86(2): 395-400.
  • POTERBA, J. M., & RUEBEN, K. (1999), State fiscal institutions and the US municipal bond market, In Fiscal institutions and fiscal performance (pp. 181-208), University of Chicago Press.
  • SCHAECHTER, A., KİNDA, T., BUDİNA, N., & WEBER, A. (2012), Fiscal rules in response to the crisis-toward the'next-generation'rules: A new dataset, International Monetary Fund Working Paper 187.
  • STANSEL, D. (1994), Taming Leviathan: are tax and spending limits the answer? (Vol. 213), Cato Institute.
  • SYMANSKY, M. S. A., DEBRUN, M. X., & EPSTEİN, N. P. (2008), A New Fiscal Rule: Should Israel Go Swiss? (No. 8-87), International Monetary Fund.

Year 2018, Volume: 11 Issue: 3, 2366 - 2381, 31.12.2018

Merve Yolal

https://doi.org/10.17218/hititsosbil.431178

Abstract

References

  • ALESİNA, A., & BAYOUMİ, T. (1996), The costs and benefits of fiscal rules: evidence from US states (No. w5614), National bureau of economic research.
  • ANDERSON, B., & MİNARİK, J. (2007), Design choices for fiscal policy rules, OECD Journal On Budgetıng, 5(4): 159-209.
  • ANDRLE, M., BLUEDORN, M. J. C., EYRAUD, L., KİNDA, M. T., BROOKS, P. K., SCHWARTZ, M. G., & WEBER, A. (2015), Reforming fiscal governance in the European Union (No. 15-19), International Monetary Fund.
  • BAYOUMİ, T., & EİCHENGREEN, B. (1995), Restraining yourself: the implications of fiscal rules for economic stabilization, Staff Papers, 42(1), 32-48.
  • BERGMAN, U. M., HUTCHİSON, M. M., & JENSEN, S. E. H. (2016), Promoting sustainable public finances in the European Union: The role of fiscal rules and government efficiency, European Journal of Political Economy, 44, 1-19.
  • BİRASCHİ, P. (2008), Searching for the optimal EMU fiscal rule: an ex-post analysis of the SGP reform proposals, " Government of the Italian Republic (Italy), Ministry of Economy and Finance, Department of the Treasury Working Paper, (7).
  • BOHN, H., & INMAN, R. P. (1996), Balanced-budget rules and public deficits: evidence from the US states, In Carnegie-Rochester conference series on public policy (Vol. 45, pp. 13-76), North-Holland.
  • BUCHANAN, J. & FLOWERS, M. (1986), The Public Finance, Homewood: Illinois, Richard D. Irvin Inc. Mali Sürece İlişkin Kuralların İyileştirilmesi Amacıyla Vergi Ve Harcama Yetkilerinin Çerçevesinin Belirlenmesi, Çev: Ferhat B. Özgen.
  • BUİTER, W. H. (2003), Ten Commandments for a Fiscal Rule in the EMU, Oxford Review of Economic Policy, 19(1), 84-99.
  • CASALS, J. A. (2012), National Expenditure Rules–Why, How and When (No. 473), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, 473: 1-64.
  • CORDES, T., KİNDA, M. T., MUTHOORA, M. P. S., & WEBER, A. (2015), Expenditure rules: effective tools for sound fiscal policy? (No. 15-29), International Monetary Fund.COTTARELLİ, C., & KUMAR, M. (2009), Fiscal Rules-Anchoring Expectations for Sustainable Public Finances, IMF, Policy Paper.
  • HALLERBERG, M., STRAUCH, R., & VON HAGEN, J. (2007), The design of fiscal rules and forms of governance in European Union countries, European Journal of Political Economy, 23(2), 338-359.
  • FOREMNY, D. (2014), Sub-national deficits in European countries: The impact of fiscal rules and tax autonomy, European Journal of Political Economy, 34, 86-110.KENNEDY, S., ROBBİNS, J., & DELORME, F. (2001), The role of fiscal rules in determining fiscal performance, Department of Finance Working Paper, Canada.
  • KOPİTS, M. G., & SYMANSKY, M. S. A. (1998), Fiscal policy rules (No. 162), International monetary fund.
  • KROL, R. (1996), A survey of the impact of budget rules on state taxation, spending, and debt, Cato J., 16, 295.
  • KUKK, M., & STAEHR, K. (2015), Enhanced Fiscal Governance in the European Union: The Fiscal Compact, Baltic Journal of European Studies, 5(1), 73-92.
  • LEVİNSON, A. (1998), Balanced budgets and business cycles: Evidence from the states, National Tax Journal, 51(4): 715-732.
  • POTERBA, J. M. (1996), Budget institutions and fiscal policy in the US states (No. w5449), National Bureau of Economic Research. 86(2): 395-400.
  • POTERBA, J. M., & RUEBEN, K. (1999), State fiscal institutions and the US municipal bond market, In Fiscal institutions and fiscal performance (pp. 181-208), University of Chicago Press.
  • SCHAECHTER, A., KİNDA, T., BUDİNA, N., & WEBER, A. (2012), Fiscal rules in response to the crisis-toward the'next-generation'rules: A new dataset, International Monetary Fund Working Paper 187.
  • STANSEL, D. (1994), Taming Leviathan: are tax and spending limits the answer? (Vol. 213), Cato Institute.
  • SYMANSKY, M. S. A., DEBRUN, M. X., & EPSTEİN, N. P. (2008), A New Fiscal Rule: Should Israel Go Swiss? (No. 8-87), International Monetary Fund.
There are 22 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Merve Yolal

Publication Date December 31, 2018
Published in Issue Year 2018 Volume: 11 Issue: 3

Cite

APA Yolal, M. (2018). MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 11(3), 2366-2381. https://doi.org/10.17218/hititsosbil.431178
AMA Yolal M. MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI. hititsosbil. December 2018;11(3):2366-2381. doi:10.17218/hititsosbil.431178
Chicago Yolal, Merve. “MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI”. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 11, no. 3 (December 2018): 2366-81. https://doi.org/10.17218/hititsosbil.431178.
EndNote Yolal M (December 1, 2018) MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 11 3 2366–2381.
IEEE M. Yolal, “MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI”, hititsosbil, vol. 11, no. 3, pp. 2366–2381, 2018, doi: 10.17218/hititsosbil.431178.
ISNAD Yolal, Merve. “MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI”. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 11/3 (December 2018), 2366-2381. https://doi.org/10.17218/hititsosbil.431178.
JAMA Yolal M. MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI. hititsosbil. 2018;11:2366–2381.
MLA Yolal, Merve. “MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI”. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, vol. 11, no. 3, 2018, pp. 2366-81, doi:10.17218/hititsosbil.431178.
Vancouver Yolal M. MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI. hititsosbil. 2018;11(3):2366-81.
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