Abstract
In
this study, fiscal decentralization in Turkey was first considered in terms of
the size of local governments within the general government at the macro level,
and then the differentiation of fiscal decentralization among the local
governments on the basis of selected provinces was examined. The revenue and
expenditures of local governments in Turkey have increased as a proportion of
GDP, while the level of fiscal decentralization has shown a distinctive structure
especially since 2000s. Results indicate that there is no efficient calculation
methodology for achieving vertical equality. The objective for achieving
horizontal equalization in the transfer system remains also limited. Fiscal
decentralization rates differ between provinces. Intergovernmental revenue
sharing system and differentiation in own source revenues mainly resulting from
the income levels of the regions clearly shows that there has been an
inadequate vertical and horizontal imbalances and current sharing system
somehow increases inequalities among provinces.
References
- 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.
- Burki, Javed Shahid-Perry, Guillermo-Dillinger, William, Beyond The Center: Decentralizing The State, Prepublication Conference Edition THE WORLD BANK WASHINGTON, D.C, http://siteresources.worldbank.org/PAKISTANEXTN/Resources/pdf-Files-in-Events/IRISD /beyondTheCenter.pdf(07.10.2010), 1999
- Bahl, Roy (1999), Implementation Rules For Fiscal Decentralisation, International Studies Program, School of Policy Studies, Georgia State University, Atlanta, Georgia
- Boadway, R. W., Roberts, S., & Shah, A. (1994). The reform of fiscal systems in developing and emerging market economies: a federalism perspective (Vol. 1259). World Bank Publications.
- Blöchliger, H. and D. King (2006), “Fiscal Autonomy of Sub-Central Governments”, OECD Working Papers on Fiscal Federalism, No. 2, OECD Publishing.http://dx.doi.org/10.1787/5k97b127pc0t-enhttp://asset.keepeek-cache.com/medias/domain21/_pdf/media1166/187020-n20pti6y47/large/16.jpg
- Blöchhliger Hansjörg (2013), Measuring Decentralization: The OECD Fiscal Decentralization Database, Measuring Fiscal Decentralisation, Concepts and Policies, ed. By Junguh Kim, Jorgen Lotz and Hansjorg Blöchhliger, OECD
- EUROSTAT, Government Finance Statistics Database (Access date: 30 June 2017)
- Güzel, Ahmet (2014) Türkiye'de Mali Yerelleşme ve Seçilmiş Iller Bazında Incelenmesi,Ankara Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı YL Tezi
- IMF, 2014 Government Finance Statistics Manual
- Karagöz, Berkan, Mali Yerelleşme ve Yatay Eşitsizlik Sorunu: Türkiye Örneği, Doktora Tezi, AÜ Sosyal Bilimler Enstitüsü, 2014
- Kalkınma Bakanlığı Ekonomik ve Sosual Göstergeler, http://www.kalkinma.gov.tr/Pages/ EkonomikSosyalGostergeler.aspx, (Erişim tarihi 2 Ekim 2015)
- Litvack, J. and Jessica Seddon, “Decentralization Briefing Notes”, Washington, DC: World Bank, 1999
- 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
- Maliye Bakanlığı Muhasebat Genel Müdürlüğü Belediye Verileri, https://www.muhasebat. gov.tr, (Erişim tarihi 2 Ekim 2015)
- Ministry of Development, 2017 Annual Program
- Oates, W.E. (1972) Fiscal Federalism. New York: Harcourt Brace Jovanovich.
- Oates, W.E. (1999) An Essay on Fiscal Federalism, Journal of Economic Literature, Vol. 37, No. 3 (Sep., 1999), pp. 1120-1149
- Prud'Homme, R. (1994). On the dangers of decentralization (Vol. 1252). World Bank Publications.
- Rodríguez-Pose, Andrés and Anne Krøijer (2008), Fiscal decentralization and economic growth in Central and Eastern Europe, London School of Economics
- Rondinelli Dennis (1999), “What and Why”, Decentralization Briefing Notes içinde ,Litvack, J. and Jessica Seddon, Washington, DC: World Bank
- Tanzi, V. (1995) Fiscal federalism and decentralization: a review of some efficiency and macroeconomic aspects. In M. Bruno and B. Pleskovic (eds), Annual World Bank Conference on Development Economics 1995. Washington, DC: World Bank.
- Ussi, Norio (2007), Critical Issues of Fiscal Decentralization, ERD Technical Note No. 21, Asian Development Bank
- Yılmaz, H. Hakan, “Financial Structure of the Municipalities and Differentiation in Financial Structure”, UMT Publication, Ankara 2013
- Yılmaz, H. Hakan, F. Emil, B. Kerimoğlu (a), “Yerel Yönetimler Maliyesi: Temel İlkeler ile Mevzuat ve Uygulama Açısından Türk Yerel Yönetim Yapılanmasında Mali Yönetim ve Kaynak Kullanım Sistemi”, PYB Yayını, 2017
- Yılmaz, H. Hakan (b), “Government, Redistribution and Social Protection in Turkey”, UNDP, 2017 (coming soon).
Abstract
In
this study, fiscal decentralization in Turkey was first considered in terms of
the size of local governments within the general government at the macro level,
and then the differentiation of fiscal decentralization among the local
governments on the basis of selected provinces was examined. The revenue and
expenditures of local governments in Turkey have increased as a proportion of
GDP, while the level of fiscal decentralization has shown a distinctive structure
especially since 2000s. Results indicate that there is no efficient calculation
methodology for achieving vertical equality. The objective for achieving
horizontal equalization in the transfer system remains also limited. Fiscal
decentralization rates differ between provinces. Intergovernmental revenue
sharing system and differentiation in own source revenues mainly resulting from
the income levels of the regions clearly shows that there has been an
inadequate vertical and horizontal imbalances and current sharing system
somehow increases inequalities among provinces.
References
- 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.
- Burki, Javed Shahid-Perry, Guillermo-Dillinger, William, Beyond The Center: Decentralizing The State, Prepublication Conference Edition THE WORLD BANK WASHINGTON, D.C, http://siteresources.worldbank.org/PAKISTANEXTN/Resources/pdf-Files-in-Events/IRISD /beyondTheCenter.pdf(07.10.2010), 1999
- Bahl, Roy (1999), Implementation Rules For Fiscal Decentralisation, International Studies Program, School of Policy Studies, Georgia State University, Atlanta, Georgia
- Boadway, R. W., Roberts, S., & Shah, A. (1994). The reform of fiscal systems in developing and emerging market economies: a federalism perspective (Vol. 1259). World Bank Publications.
- Blöchliger, H. and D. King (2006), “Fiscal Autonomy of Sub-Central Governments”, OECD Working Papers on Fiscal Federalism, No. 2, OECD Publishing.http://dx.doi.org/10.1787/5k97b127pc0t-enhttp://asset.keepeek-cache.com/medias/domain21/_pdf/media1166/187020-n20pti6y47/large/16.jpg
- Blöchhliger Hansjörg (2013), Measuring Decentralization: The OECD Fiscal Decentralization Database, Measuring Fiscal Decentralisation, Concepts and Policies, ed. By Junguh Kim, Jorgen Lotz and Hansjorg Blöchhliger, OECD
- EUROSTAT, Government Finance Statistics Database (Access date: 30 June 2017)
- Güzel, Ahmet (2014) Türkiye'de Mali Yerelleşme ve Seçilmiş Iller Bazında Incelenmesi,Ankara Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı YL Tezi
- IMF, 2014 Government Finance Statistics Manual
- Karagöz, Berkan, Mali Yerelleşme ve Yatay Eşitsizlik Sorunu: Türkiye Örneği, Doktora Tezi, AÜ Sosyal Bilimler Enstitüsü, 2014
- Kalkınma Bakanlığı Ekonomik ve Sosual Göstergeler, http://www.kalkinma.gov.tr/Pages/ EkonomikSosyalGostergeler.aspx, (Erişim tarihi 2 Ekim 2015)
- Litvack, J. and Jessica Seddon, “Decentralization Briefing Notes”, Washington, DC: World Bank, 1999
- 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
- Maliye Bakanlığı Muhasebat Genel Müdürlüğü Belediye Verileri, https://www.muhasebat. gov.tr, (Erişim tarihi 2 Ekim 2015)
- Ministry of Development, 2017 Annual Program
- Oates, W.E. (1972) Fiscal Federalism. New York: Harcourt Brace Jovanovich.
- Oates, W.E. (1999) An Essay on Fiscal Federalism, Journal of Economic Literature, Vol. 37, No. 3 (Sep., 1999), pp. 1120-1149
- Prud'Homme, R. (1994). On the dangers of decentralization (Vol. 1252). World Bank Publications.
- Rodríguez-Pose, Andrés and Anne Krøijer (2008), Fiscal decentralization and economic growth in Central and Eastern Europe, London School of Economics
- Rondinelli Dennis (1999), “What and Why”, Decentralization Briefing Notes içinde ,Litvack, J. and Jessica Seddon, Washington, DC: World Bank
- Tanzi, V. (1995) Fiscal federalism and decentralization: a review of some efficiency and macroeconomic aspects. In M. Bruno and B. Pleskovic (eds), Annual World Bank Conference on Development Economics 1995. Washington, DC: World Bank.
- Ussi, Norio (2007), Critical Issues of Fiscal Decentralization, ERD Technical Note No. 21, Asian Development Bank
- Yılmaz, H. Hakan, “Financial Structure of the Municipalities and Differentiation in Financial Structure”, UMT Publication, Ankara 2013
- Yılmaz, H. Hakan, F. Emil, B. Kerimoğlu (a), “Yerel Yönetimler Maliyesi: Temel İlkeler ile Mevzuat ve Uygulama Açısından Türk Yerel Yönetim Yapılanmasında Mali Yönetim ve Kaynak Kullanım Sistemi”, PYB Yayını, 2017
- Yılmaz, H. Hakan (b), “Government, Redistribution and Social Protection in Turkey”, UNDP, 2017 (coming soon).
Details
| Primary Language | English |
|---|---|
| Subjects | Economics |
| Journal Section | Articles |
| Authors | |
| Publication Date | July 30, 2018 |
| Submission Date | October 18, 2017 |
| Acceptance Date | April 23, 2018 |
| Published in Issue | Year 2018 Volume: 3 Issue: 1 |
Cited By
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