MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI

Yıl 2011, Sayı: 2, 13 - 25, 10.04.2012

Aysel Arıkboğa

Öz

ÖZET
Tüm dünyada özellikle 1980'li yıllardan itibaren devletin ekonomideki rolünün
yeniden tanımlanması sürecinin maliye politikalarına yansımaları, mali disiplinin ve
kurala bağlı maliye politikalarının yaygınlaştırılması temelinde gerçekleşmiştir. Söz
konusu dönüşüm sürecinde, bütçe açıklarının ve kamu borçlarının artışından
sorumlu tutulan iradi maliye politikalarının kamu maliyesinin sürdürülebilirliğini
etkilediği gerekçesiyle; kurala bağlı maliye politikaları savunulmuştur. Çalışmamızda,
mali kuralların ve kural benzeri uygulamaların kamuoyuna sunulan
gerekçeler dışındaki gerçek nedenlerinin, bu uygulamaların toplumsal ve ekonomik
etkilerinin birlikte değerlendirilmesiyle anlaşılabileceği savunulmaktadır.
Anahtar kelimeler: Mali disiplin, mali kural, maliye politikası.
ABSTRACT
The reflections of restructuring process of the economic role of the state on
fiscal policies, particularly since the 1980s, have been realized on the basis of fiscal
discipline and rules based fiscal policies around the world. Throughout this
transformation process, discretionary fiscal policies have been held responsible for
the increase of budget deficits with a concomitant rise in public debts, and on the
ground of the argument that the sustainability of public finances is affected; rules
based fiscal policies have been advocated. In our study, it is asserted that the real
motivation behind the implementation of fiscal rules or rule like practices can only
be understood via the evaluation of both social and economic outcomes of these
practices.
Keywords: Fiscal discipline, fiscal rule, fiscal policy.

Anahtar Kelimeler

M a l i disiplin, mali kural, maliye politikası

Kaynakça

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