MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI

Yıl 2018, Cilt: 11 Sayı: 3, 2366 - 2381, 31.12.2018

Merve Yolal

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

Öz

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.

Anahtar Kelimeler

Mali Kurallar, Kurala Dayalı Maliye Politikası, Denk Bütçe Kuralı

Kaynakça

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