SPENDING REVIEW AS A POLICY TOOL FOR ENSURING EFFICIENCY IN PUBLIC EXPENDITURES AND ITS IMPACT ON FISCAL BALANCE

Year 2024, Issue: 135, 531 - 567, 07.02.2025

Nihal Selcen Hançer

https://doi.org/10.52836/sayistay.1579973

Abstract

The evolving role of the state as an economic actor, the emphasis on efficiency in public expenditures, the need to expand fiscal space, and the spending-increasing tendencies following the 2008 crisis have necessitated the development and implementation of effective policy tools in public financial management. This article examines the spending review method, a policy tool aimed at ensuring the efficient use of public resources and conducting public expenditures on a rational basis, to determine whether it contributes to enhancing the efficiency of public spending. The analysis section of the study is based on 25 OECD countries that have integrated this method into their public financial management systems, with budget balance serving as the primary indicator of fiscal balance. The study finds that the existing adverse impact of public expenditures on budget balance has shifted positively, showing an improvement following the adoption of the spending review approach

Keywords

Spending Review, Fiscal Space, Efficiency in Public Expenditures, Budget Balance

KAMU HARCAMALARINDA ETKİNLİĞİN SAĞLANMASI İÇİN BİR POLİTİKA ARACI OLARAK HARCAMA GÖZDEN GEÇİRME VE BU YÖNTEMİN MALİ DENGE ÜZERİNDE ETKİSİ

Abstract

Devletin bir aktör olarak ekonomi içerisinde değişen rolü, kamu harcamalarında etkinlik yaklaşımının ön plana çıkması, mali alanın genişletilmesi ihtiyacı, 2008 krizi sonrasında harcama artışına neden olan eğilim; kamu mali yönetiminde etkin politika araçları geliştirip uygulamayı zorunlu kılmıştır. Bu makalede kamu kaynaklarının etkin kullanımı ve kamu harcamalarının rasyonel bir zeminde yürütülebilmesi adına uygulama bulan politika araçlarından biri olan harcama gözden geçirme yöntemi incelenerek, sistemin kamu harcamalarının etkinliğinin sağlanması noktasında bir sonuç doğurup doğurmadığı ortaya konulmaya çalışılmıştır. Çalışmanın analiz kısmı bu yöntemi kamu mali yönetim sistemlerine dahil etmiş 25 OECD ülkesi temelinde yürütülmüş ve mali denge olarak bütçe dengesi esas alınmıştır. Çalışma sonucunda, kamu harcamalarının bütçe dengesi üzerinde var olan bozucu etkisinin, harcama gözden geçirme uygulamasına geçildikten sonra pozitif yönde etkilenerek iyileşme yönünde değiştiği tespiti yapılmıştır.

Keywords

Harcama Gözden Geçirme, Mali Alan, Kamu Harcamalarında Etkinlik, Bütçe Dengesi

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