Tek Hazine Hesabı Sisteminin Genişletilmesinin Türkiye Kamu Maliyesine Etkisi

Yıl 2019, Cilt: 13 Sayı: 2, 231 - 266, 01.12.2019

Barış Can

Öz

Tek Hazine Hesabı Sisteminin Genişletilmesinin Türkiye Kamu Maliyesine EtkisiTek Hazine Hesabı THH kamu nakit kaynağının merkezi ve etkin bir şekilde yönetilmesine imkan sağlayan nakit havuz sistemidir. Hazine nakit yönetiminin etkinliğini arttırmayı amaçlayan ülkeler için kapsamlı bir nakit havuz sistemine sahip olmak oldukça önemlidir. Bu amaçla, ülkemizde 21 Mart 2018 tarihinde THH’nin genişletilmesine yönelik 4749 sayılı Kanunda düzenleme yapılmıştır. THH’nin genişletilmesine yönelik yapılan düzenleme ile THH kapsamına alınabilecek kurumları belirleme yetkisi Cumhurbaşkanına verilmiştir. Kanunla verilen bu yetki uyarınca, THH kapsamına alınacak kamu idareleri, 8 Ağustos 2018 tarihli Cuhmhurbaşkanı Kararı ile belirlenmiştir. Bu çalışmada, Miller-Orr nakit yönetim modelinden türetilen Hazine nakit yönetim modeli ile Cumhurbaşkanı Kararı ile belirlenen THH kapsamının genişletilmesinin ülkemiz kamu maliyesine etkisi analiz edilmiştir. Çalışmada, ülkemizin geniş kapsamlı bir THH’ye sahip olması ile, önemli büyüklükte kamu kaynağının Hazinenin kullanımına sunulacağı ve tek elde toplanan kamu kaynağından daha yüksek nema geliri elde edileceği saptanarak THH kapsamının genişletilmesinin ülkemiz kamu maliyesi için faydalı olacağı sonucuna varılmıştır

Anahtar Kelimeler

Hazine Nakit Yönetimi, Kamu Mali Yönetimi, Tek Hazine Hesabı

The Likely Impact of Extended Turkish Treasury Single Account System on Public Finance in Turkey

Öz

Treasury Single Account TSA is a cash pooling system that enables public cash resources to be managed centrally and efficiently. Having a comprehensive cash pooling system is vital for countries seeking ways to increase effectiveness of their treasury cash management. For this cause, the regulation on expansion of TSA in Turkey was made in Law No. 4749 on 21 March 2018. With the latest amendment in relevant Law, the President of the Republic of Turkey has the authority to extend the scope of TSA. Within the limits of the powers conferred by the Law, the President of the Republic issued Presidential Decree on the scope of new TSA, dated on August 8, 2018. In this study, likely effects of extended scope of TSA on Turkish public finance is analysed by using a new cash management model which is derived from Miller-Orr cash management model. The results allege that comprehensive TSA is favourable for Turkish public financial management since it paves the way for significant amount of public resources to be managed by Turkish Treasury and it allows the Treasury to gain a considerable amount of additional interest revenue from its deposit

Anahtar Kelimeler

Treasury Cash Management, Public Financial Management, Treasury Single Account

Kaynakça

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