In this study, the effects of Supreme Audit
Institutions’ (SAIs) Independency, which are crucial in budget process by auditing
public recources for legislature, on public debt sustainability is analysed.
For this reason Independency of SAIs’ Index, formed by International Budget
Partnership (IBP), and primary surplus (the measurement of debt sustainability)
datas of Turkey for the years 2006 to 2013 is examined by using descriptive
analysis. At the end of the study, it is reached that when
Supreme Audit Institutions work independent, public debt decreases and this
helps to ensure public debt sustainability.
Bu çalışmada, bütçe sürecini yasama organı adına
denetleyen Yüksek Denetim Kurumlarının (SAIs) kamu borcunun sürdürülebilirliği
üzerindeki etkisi incelenmektedir. Bu amaçla, Uluslararası Bütçe Ortaklığı
(International Budget Partnership) tarafından oluşturulan “SAI’lerin
Bağımsızlığı Endeksi” kullanılarak, Türkiye’deki Yüksek Denetim Kurumunun
(ülkemizde Sayıştay olarak bilinmektedir) bağımsızlığı ile faiz dışı fazlayla
ölçülen kamu borcunun sürdürülebilirliği arasındaki ilişki 2006-2013 yılları
arası betimsel olarak analiz edilmektedir. Çalışmanın sonucunda; bağımsız yapılan dış denetimin kamu borcunu
azalttığı ve kamu borcunun sürdürülebilirliğinin sağlanmasına katkıda bulunduğu
sonucuna ulaşılmaktadır.
Primary Language | English |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | June 22, 2018 |
Submission Date | November 1, 2017 |
Published in Issue | Year 2018 Volume: 20 Issue: 2 |
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