ULUSAL DEVLETLERDE YEREL YÖNETİMLER HARCAMA DESANTRALİZASYONU KARŞILAŞTIRMASI: İSPANYA VE TÜRKİYE ÖRNEĞİ

Year 2017, Volume: 22 Issue: 3, 855 - 875, 30.07.2017

İsmail Sadık Yavuz Murat Dulupçu

Abstract

En kısa tanım ile merkezi idarelerin yetki ve sorumluluklarının bir kısmını mahalli idarelere devretmesini olarak tanımlanan desantralizasyon birçok farklı form alabilmektedir. Bunlardan bir tanesi mali desantralizasyondur. Mali desantralizasyon düzeyinin tespit edilebilmesi için çeşitli göstergeleri mevcuttur. Bu çalışmada ilgili göstergelerden birisi olan mahalli idareler harcama yapıları üniter iki devlet olan İspanya ve Türkiye için karşılaştırma altına alınmıştır. Bu karşılaştırmanın yapılmasının temel amacı anayasal olarak üniter iki devletin harcama desantralizasyonu açısından farklılık gösterip göstermediğinin belirlenmesidir.

Çalışmada İspanya ve Türkiye merkezi ve mahalli idareleri analitik bütçe sınıflandırması türlerinden birisi olan fonksiyonel bütçe sınıflandırması altında incelenmiştir. İnceleme dönemi olarak 2006- 2014 dönemi baz alınmıştır. İspanya verileri OECD veri tabanından, Türkiye bütçe verileri T.C. Maliye Bakanlığı Muhasebat Genel Müdürlüğü’nden, GSYİH verileri ise TUİK’den elde edilmiştir. Analizlerde oran kullanılmasından dolayı hem bütçe verileri hem de GSYİH verileri cari fiyatlarda kullanılmıştır.

Analiz sonucunda elde edilen temel bulgu devletlerin üniter olmalarına rağmen harcama desantralizasyon düzeyleri arasında çok büyük farklar olabileceğidir.

Keywords

Mali Desantralizasyon, Harcama Desantralizasyonu, Yerel Yönetimler, İspanya, Türkiye

Supporting Institution

Süleyman Demirel Üniversitesi ÖYP Kurum Koordinasyon Birimi

Project Number

OYP04572-DR-12

LOCAL GOVERNMENTS EXPENDITURE DECENTRALISATION COMPARISON AT UNITARY STATES: SPAIN AND TURKEY CASE

Abstract

Decentralization, defined as the transfer of a part of the powers and responsibilities of the central administrations to the local administrations with the shortest definition, can take many different forms. One of them is fiscal decentralization. There are various indicators for determining the level of fiscal decentralization. In this paper, local administrations expenditure structures, one of the fiscal decentralization indicator, have been compared for two unitary states which are Spain and Turkey. The main objective of this comparison is to determine whether the two unitary states differ in terms of expenditure decentralization.

The central and local administrations of Spain and Turkey were examined under the functional budget classification which is one of the types of analytical budget classification. The review period is 2006-2014 period. Spain data from OECD database, Turkey budget data from T.C. Ministry of Finance General Directorate of Public Accounts and GDP data obtained from TUIK. Because of the structure of the analyzes are used, both budget data and GDP data are used at current prices.

The main finding obtained as a result of the analysis is that although the states are unitary, there can be huge differences between spending decentralization levels.

Keywords

Fiscal Decantralisation, Expenditure Decentralisation, Local Adminastrations, Spain, Turkey.

Project Number

OYP04572-DR-12

References

• AKAI, N., Ve Sakata, M. (2002). "Fiscal Decentralization Contributes To Economic Growth: Evidence From State-Level Cross-Section Data For The United States", Journal Of Urban Economics, 52(1), 93–108.
• ARROW, K. J. (1969). "The Organization Of Economic Activity: Issues Pertinent To The Choice Of Market Versus Nonmarket Allocation", The Analysis And Evaluation Of Public Expenditure: The PPB System, 1, 59–73.
• BASKARAN, T., Ve Feld, L. P. (2013). "Fiscal Decentralization And Economic Growth İn OECD Countries: Is There A Relationship?" Public Finance Review, 41(4), 421–445.
• BIRD, R. M., Ve Vaillancourt, F. (2008). Fiscal Decentralization İn Developing Countries. Cambridge University Press.
• BOADWAY, R., Ve Shah, A. (2009). Fiscal Federalism Principles And Practice Of Multiorder Governance. New York: Cambridge University Press.
• BODMAN, P. (2011). "Fiscal Decentralization And Economic Growth İn The OECD", Applied Economics, 43(23), 3021–3035.
• BRENNAN, G., Ve Buchanan, J. M. (1980). The Power To Tax: Analytic Foundations Of A Fiscal Constitution. Cambridge University Press.
• BUMKO. (2017). "Analitik Bütçe Sınıflandırması", Https://Www.Bumko.Gov.Tr/Eklenti/6 12,Abstanitim2007pdf.Pdf?0, 16.02.2017
• CARRION Silvestre, J. L., Espasa, M., Ve Mora, T. (2008). "Fiscal Decentralization And Economic Growth İn Spain", Public Finance Review, 36(2), 194–218.
• CONYERS, D. (1984). "Decentralization And Development: A Review Of The Literature", Public Administration And Development, 4(2), 187–197.
• DAVOODI, H., Ve Zou, H. (1998). "Fiscal Decentralization And Economic Growth: A Cross-Country Study", Journal Of Urban Economics, 43(2), 244–257.
• DESAI, R. M., Freinkman, L., Ve Goldberg, I. (2003)." Fiscal Federalism And Regional Growth: Evidence From The Russian Federation İn The 1990s" (World Bank Policy Research Working Paper 3138).
• EBEL, R. D., Ve Yilmaz, S. (2002). On The Measurement And Impact Of Fiscal Decentralization, Washington, DC: World Bank Publications.
• EISENSTADT, S. N. (1959). "Bureaucracy, Bureaucratization, And Debureaucratization", Administrative Science Quarterly, 302–320.
• ENIKOLOPOV, R., Ve Zhuravskaya, E. (2007). "Decentralization And Political Institutions. Journal Of Public Economics", 91(11), 2261–2290.
• FANTINI, M. D., Ve Gittell, M. (1973). Decentralization: Achieving Reform, New York: Praeger.
• FELD, L. P., Baskaran, T., Ve Schnellenbach, J. (2008). "Fiscal Federalism, Decentralization And Economic Growth: A Meta-Analysis", In 64th Congress Of The International Institute Of Public Finance. Maastricht.
• FELD, L. P., Kirchgässner, G., Ve Schaltegger, C. A. (2004). Fiscal Federalism And Economic Performance: Evidence From Swiss Cantons, Marburger Volkswirtschaftliche Beiträge.
• FESLER, J. W. (1965). "Approaches To The Understanding Of Decentralization", The Journal Of Politics, 27(3), 536–566.
• IIMI, A. (2005). "Decentralization And Economic Growth Revisited: An Empirical Note", Journal Of Urban Economics, 57(3), 449–461.
• JIN, H., Qian, Y., Ve Weingast, B. R. (2005). "Regional Decentralization And Fiscal Incentives: Federalism, Chinese Style", Journal Of Public Economics, 89(9), 1719–1742.
• JIN, J., Ve Zou, H. (2005). "Fiscal Decentralization, Revenue And Expenditure Assignments, And Growth İn China", Journal Of Asian Economics, 16(6), 1047–1064.
• KARAARSLAN, E. (2004). "Ülkemizde Devlet Muhasebesinin Serüveni", Sayıştay Dergisi, 54, 37–76.
• KESİK, A. (2005). "Yönetimler Arası Mali İlişkiler Ve Türkiye Uygulaması", Selçuk Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Sosyal Ve Ekonomik Araştırmalar Dergisi, (10), 75–103.
• LIN, J. Y., Ve Liu, Z. (2000). "Fiscal Decentralization And Economic Growth İn China", Economic Development And Cultural Change, 49(1), 1–21.
• MARLOW, M. L. (1988). "Fiscal Decentralization And Government Size". Public Choice, 56(3), 259–269.
• MARTINEZ-Vazquez, J., Ve Mcnab, R. M. (2006). "Fiscal Decentralization, Macrostability, And Growth", Hacienda Pública Española /Revista De Economia Publica, (179), 25–49.
• MCLURE, C. E. (1983). Tax Assignment İn Federal Countries. Canberra: Centre For Research On Federal Financial Relations, Australian National University Canberra.
• MCLURE, C. E. (2001). "The Tax Assignment Problem: Ruminations On How Theory And Practice Depend On History", National Tax Journal, 54(2), 339–363.
• MUSGRAVE, R. A. (1959). The Theory Of Public Finance, New York: Mcgraw-Hill Book Company.
• NELSON, M. A. (1987). "Searching For Leviathan: Comment And Extension", The American Economic Review, 77(1), 198–204.
• OATES, W. E. (1972). Fiscal Federalism, Edward Elgar Publishing.
• OATES, W. E. (1985). "Searching For Leviathan: An Empirical Study", The American Economic Review, 75(4), 748–757.
• OATES, W. E. (1995). Comment On “Conflicts And Dilemmas Of Decentralization”By Rudolf Hommes. In Annual World Bank Conference On Development Economics (Pp. 351– 353). World Bank Washington, DC.
• OATES, W. E. (1999). "An Essay On Fiscal Federalism", Journal Of Economic Literature, 37(3), 1120– 1149.
• PARKER, A. N. (1995). "Decentralization: The Way Forward For Rural Development?", (No. WP 1475). Washington, DC: World Bank Publications.
• RODDEN, J. (2002). "The Dilemma Of Fiscal Federalism: Grants And Fiscal Performance Around The World", American Journal Of Political Science, 46(3), 670–687.
• RODRIGUEZ-Pose, A., Ve Ezcurra, R. (2011). "Is Fiscal Decentralization Harmful For Economic Growth? Evidence From The OECD Countries", Journal Of Economic Geography, 11(4), 619–643.
• RODRIGUEZ‐Pose, A., Ve Krøijer, A. (2009). "Fiscal Decentralization And Economic Growth İn Central And Eastern Europe", Growth And Change, 40(3), 387–417.
• RONDINELLI, D. A. (1981). "Government Decentralization İn Comparative Perspective: Theory And Practice İn Developing Countries", International Review OfAdministrative Sciences, 47(2), 133– 145.
• SAMUELSON, P. A. (1954). "The Pure Theory Of Public Expenditure", The Review Of Economics And Statistics, 387–389.
• SAMUELSON, P. A. (1955). "Diagrammatic Exposition Of A Theory Of Public Expenditure", The Review Of Economics And Statistics, 350–356.
• STEGARESCU, D., Büttner, T., Ve Behnisch, A. (2002). "Public Sector Centralization And Productivity Growth: Reviewing The German Experience", (No. Discussion Paper No. 02-03). ZEW Discussion Papers.
• THİEBEN, U. (2003). "Fiscal Decentralisation And Economic Growth İn High-Income OECD Countries", Fiscal Studies, 24(3), 237– 274. Retrieved From
• THORNTON, J. (2007). "Fiscal Decentralization And Economic Growth Reconsidered", Journal Of Urban Economics, 61(1), 64–70.
• TİEBOUT, C. M. (1956). "A Pure Theory Of Local Expenditures", Journal Of Political Economy, 64(5), 416–424.
• ULUSOY, A., Ve Akdemir, T. (2009). "Yerel Yönetimler Ve Mali Özerklik: Türkiye Ve OECD Ülkelerinin Karşılaştırmalı Analizi", Balikesir University Journal Of Social Sciences Institute, 12(21).
• WOLLER, G. M., Ve Phillips, K. (1998). "Fiscal Decentralisation And IDC Economic Growth: An Empirical Investigation", The Journal Of Development Studies, 34(4), 139–148.
• XIE, D., Zou, H., Ve Davoodi, H. (1999). "Fiscal Decentralization And Economic Growth İn The United States", Journal Of Urban
• YILMAZ, S. (2000). "The Impact Of Fiscal Decentralization On Macroeconomic Performance", In Proceedings. Annual Conference On Taxation And Minutes Of The Annual Meeting Of The National Tax Association (Vol. 92, Pp. 251–260). JSTOR.
• ZHANG, T., Ve Zou, H. (1998). "Fiscal Decentralization, Public Spending, And Economic Growth In China", Journal Of Public Economics, 67(2), 221–240.
• ZHANG, T., Ve Zou, H. (2001). "The Growth Impact Of Intersectoral And Intergovernmental Allocation Of Public Expenditure: With Applications To China And India", China Economic Review, 12(1), 58–81.