BibTex RIS Kaynak Göster

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

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

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.

Kaynakça

  • ALBO, Greg ve Bryan EVANS: (2011), "From Rescue Strategies to Exit Strategies: The Struggle over Public Sector Austerity", Socialist Register, ss. 283ı 308.
  • ARESTIS, Philip ve Malcolm SAWYER: (2010), "The Return of Fiscal Policy", Journal of Post Keynesian Economics, 32(3), ss. 327-346.
  • BALKAN, Neşecan: (1994), Kapitalizm ve Borç Krizi, Bağlam Yayınları, İstanbul.
  • BANK FOR INTERNATIONAL SETTLEMENTS: (2011), "International Banking and Financial Market Developments", BIS Quarterly Review, March, İnternet Adresi: http://www.bis.org, Erişim Tarihi: 01.07.2011.
  • BRECHT, Michael, Silke TOBER, Till VAN TREECK ve Achim TRUGER: (2010), "Squaring the Circle in Euroland? Some Remarks on the Stability and Convergence Programmes 2010-2013", IMK Working Paper, 3/2010, İnternet Adresi: http://www.boeckler.de, Erişim Tarihi: 26.03.2010 .
  • CIZRE-SAKALLIOĞLU, Ümit ve Erinç YELDAN: (2000), "Politics, Society and Financial Liberalization: Turkey in the 1990s", Development and Change, 31(2), ss. 481-508.
  • CROTTY, James: (2011), "The Great Austerity War: What Caused the Deficit Crisis and Who Should Pay to Fix It?", Political Economy Research Institute Working Paper Series, No: 260, İnternet Adresi: http://www.peri.umass.edu/fileadmin/pdf/working_pap ers/working_papers_251-300/WP260.pdf, Erişim Tariı hi: 13.07.2011.
  • DRAZEN, Allan: (2002), "Fiscal Rules From A Political Economy Perspective", İnternet Adresi: http://econweb.umd. edu/~drazen/Hard_To_Find_Paper s/PE%20of%20Fiscal%20Rules62002.pdf, Erişim Taı rihi: 24.05.2010.
  • EICHENGREEN, Barry ve Charles WYPLOSZ: (1998), "The Stability Pact: More Than a Minor Nuisance?", Economic Policy, 13(26), ss. 67-113.
  • EUROPEAN COMMISSION: (2010), Public Finances in EMU - 2010, European Union, Brussels.
  • EUROPEAN ECONOMISTS FOR AN ALTERNATIVE ECONOMIC POLICY IN EUROPE - EUROMEMO GROUP: (2011), "Confronting the Crisis: Austerity or Solidarity", EuroMemorandum 2010/2011, İnternet Adresi: http://www.euromemo.eu, Erişim Tarihi: 24.05.2011.
  • GALBRAITH, James K.: (2011), "Is the Federal Debt Unsustainable?", Levy Economics Institute of Bard College, Policy Note, 2011/2.
  • HEMMING, Richard: (2008), "Fiscal Discipline, Stabilization and Institutional Reform", Fiscal Policy: Fiscal Elements of Growth and Development, Proceedings of a G-20 Workshop, Central Bank of the Republic of Turkey, Ankara, ss. 251-268.
  • HEMMING, Richard ve Michael KELL: (2001), "Promoting Fiscal Responsibility: Transparency, Rules and Independent Fiscal Authorities", Fiscal Rules, Paper Presented at the Banca D'Italia Research Department Workshop, İnternet Adresi: http://www.bancaditalia.it/studiricerche/convegni/atti/fi sc_rules/session3/433 -460_hemming_and_kell.pdf, Erişim Tarihi: 21.12.2010.
  • INTERNATIONAL MONETARY FUND: (2010), "Navigating the Fiscal Challenges Ahead", Fiscal Monitor, May, İnternet Adresi: http://www.imf.org, Erişim Tarihi: 29.06.2010.
  • KOPITS, George: (2001), "Fiscal Rules: Useful Policy Framework or Unnecessary Ornament?", IMF Working Paper, WP/01/145, İnternet Adresi: http://www.imf.org/external/pubs/ft/wp/2001/wp01145. pdf, Erişim Tarihi: 02.06.2010.
  • KOPITS, George ve Steven SYMANSKY: (1998), "Fiscal Policy Rules", Occasional Paper, No: 162, International Monetary Fund, Washington D.C.
  • KYDLAND, Finn E. ve Edward C. PRESCOTT: (1977), "Rules Rather than Discretion: The Inconsistency of Optimal Plans", The Journal of Political Economy, 85(3), ss. 473-491.
  • LAPAVITSAS, Costas, A. KALTENBRUNı NER, G. LAMBRINIDIS, D. LINDO, J. MEADWAY, J. MICHELL, J.P. PAINCEIRA, E. PIRES, J. POWı ELL, A. STENFORS, N. TELES: (2010), "The Euroı zone Between Austerity and Default", Research on Money and Finance, Occasional Report, İnternet Adresi: http://www.researchonmoneyandfinance.org/media/rep orts/RMF-Eurozone-Austerity-and-Default.pdf, Erişim Tarihi: 18.09.2010.
  • MALİ KURAL KANUNU TASARISI: (2010), İnternet Adresi: http://www2.tbmm.gov.tr/d23/1/1- 0891.pdf, Erişim Tarihi: 15.06.2010.
  • MATHIEU, Catherine ve Henri STERDYNIAK: (2010), "European Debt Crisis and Fiscal Exit Strategies", OFCE Working Paper, No: 11, İnternet Adresi: http://www.ofce.sciences- po.fr/pdf/dtravail/WP2010-11.pdf, Erişim Tarihi: 26.11.2010.
  • MURRAY, Alasdair ve Giles WILKES: (2009), "Fiscal Rules OK?", CentreForum, İnternet Adresi: http://www.centreforum.org/assets/pubs/fiscal- rules.pdf, Erişim Tarihi: 24.05.2010.
  • NERSISYAN, Yeva ve L. Randall WRAY: (2010), "Deficit Hysteria Redux? Why We Should Stop Worrying About U.S. Government Deficits", Levy Economics Institute of Bard College, Public Policy Brief, No: 111.
  • O'CONNOR, James: (1973), The Fiscal Crisis of the State, St. Martin's Press, New York.
  • ORGANISATION FOR ECONOMIC COı OPERATION AND DEVELOPMENT: (2002), "Fiscal Sustainability: The Contribution of Fiscal Rules", Economic Outlook, İnternet Adresi: http://www.oecd.org/dataoecd/6/2/2483962.pdf, Erişim Tarihi: 24.05.2010.
  • PALLEY, Thomas: (2009), "The Fiscal Austerity Trap", New American Contract Policy Paper, September, İnternet Adresi: http://www.newamerica.net/files/Thomas_Palley- The_Fiscal_Austerity_Trap.pdf, Erişim Tarihi: 25.09.2010.
  • PALLEY, Thomas: (2010), "The Simple Macroeconomics of Fiscal Austerity, Public Sector Debt and Deflation", IMK Working Paper, 8/2010, İnternet Adresi: http://www.boeckler.de, Erişim Tarihi: 30.06.2010.
  • SCHICK, Allen: (2008), "Managing Public Expenditure", Fiscal Policy: Fiscal Elements of Growth and Development, Proceedings of a G-20 Workshop, Central Bank of the Republic of Turkey, Ankara, ss. 191-219.
  • SCHUKNECHT, Ludger: (2004), "EU Fiscal Rules: Issues and Lessons from Political Economy", European Central Bank Working Paper Series, No: 421, İnternet Adresi: http://www.ecb.int, Erişim Tarihi: 02.06.2010.
  • STOCKHAMMER, Engelbert: (2007), "Some Stylized Facts on the Finance-Dominated Accumulation Regime", Political Economy Research Institute Working Paper Series, No: 142, İnternet Adresi: http://www.peri.umass.edu/fileadmin/pdf/working_pap ers/working_papers_101-150/WP142.pdf, Erişim Tariı hi: 09.10.2007.
  • SWEEZY, Paul M.: (1997), "More (or Less) on on Income Inequality: The Case of Turkey", Inequality, Growth, and Poverty in an Era of Liberalization and Globalization, Giovanni Andrea CORNIA (Ed.), Oxford University Press, New York, ss. 355-375. Globalization", Monthly Review, 49 (4), ss. 1-4.
  • T.C. KALKINMA BAKANLIĞI: Ekonomik ve Sosyal Göstergeler 1950-2010, İnternet Adresi: http://www.dpt.gov.tr, Erişim Tarihi: 05.08.2011.
  • TAYLOR, John B.: (1993), "Discretion versus Policy Rules in Practice", Carnegie-Rochester Conference Series on Public Policy, 39, ss. 195-214.
  • TAYLOR, John B.: (2000), "Reassessing Discretionary Fiscal Policy", Journal of Economic Perspectives, 14(3), ss. 21-36.
  • TELLİ, Çağatay, Ebru VOYVODA, A. Erinç YELDAN: (2009), "A General Equilibrium Assessment of Twin-Targeting in Turkey", Beyond Inflation Targeting, Gerald A. EPSTEIN ve A. Erinç YELDAN (Ed.), Edward Elgar Publishing Limited, United Kingdom, ss. 203-226.
  • VAN TREECK, Till: (2010), "Why the Stability and Growth Pact Does Not Work", Global Labour Column, 25, İnternet Adresi: http://column.global- labour-university.org, Erişim Tarihi: 03.07.2010.
  • VILA MAIOR, Paulo: (2010), "The Schizophrenic European Monetary Union: Between Orthodoxy and Financial Crisis' Transformative Potential", Fifth Pan-European Conference on EU Politics, Porto, İnternet Adresi: http ://www.j hubc.it/ecpr- porto/virtualpaperroom/107.pdf, Erişim Tarihi: 12.05.2011.
  • VON HAGEN, Jürgen: (2005), "Fiscal Rules and Fiscal Performance in the EU and Japan", Institute for Monetary and Economic Studies Discussion Paper, No. 2005-E-5, İnternet Adresi: http://www.imes.boj.or.jp, Erişim Tarihi: 28.01.2010.
  • WHYMAN, Philip, Brian BURKITT ve Mark BAIMBRIDGE: (2005), "Post-Keynesianism and a Neo-Liberal EMU: The Case for Economic Independence", Contemporary Politics, 11(4), ss. 259-270.
  • YELDAN, Erinç A.: (2001), Küreselleşme Sü­ recinde Türkiye Ekonomisi, İletişim Yayınları, İstanı bul.
  • YELDAN, Erinç A.: (2004), "The Impact of
  • YELDAN, Erinç A.: (2011), "Ekonomide İkiz- Hedefleme Dönemi: Enflasyon Hedeflemesi ve Mali Kuralın Sınıfsal Kökenleri", Kriz ve Maliye Düşünceı sinde Değişim "İzzettin Önder'e Armağan", Sosyal Araştırmalar Vakfı, İstanbul, ss. 129-136.
  • /15430 KARAR SAYILI BAKANLAR KURULU KARARI, Orta Vadeli Program (2010ı 2012), Resmî Gazete, 16 Eylül 2009, Sayı: 27351, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 07.06.2010.
  • SAYILI 1998 MALÎ YILI BÜTÇE KAı NUNU, Resmî Gazete, 27 Aralık 1997, Sayı: 23213, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
  • SAYILI TÜRKİYE CUMHURİYET MERKEZ BANKASI KANUNUNDA DEĞİŞİKLİK YAPILMASINA DAİR KANUN, Resmî Gazete, 05 Mayıs 2001, Sayı: 24393, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
  • SAYILI KAMU FİNANSMANI VE BORÇ YÖNETİMİNİN DÜZENLENMESİ HAK­ KINDA KANUN, Resmî Gazete, 09 Nisan 2002, Sayı: 24721, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
  • SAYILI BELEDİYE KANUNU, Resmî Gazete, 13 Temmuz 2005, Sayı: 25874, İnternet Adreı si: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
Yıl 2011, Sayı: 2, 13 - 25, 10.04.2012

Öz

Kaynakça

  • ALBO, Greg ve Bryan EVANS: (2011), "From Rescue Strategies to Exit Strategies: The Struggle over Public Sector Austerity", Socialist Register, ss. 283ı 308.
  • ARESTIS, Philip ve Malcolm SAWYER: (2010), "The Return of Fiscal Policy", Journal of Post Keynesian Economics, 32(3), ss. 327-346.
  • BALKAN, Neşecan: (1994), Kapitalizm ve Borç Krizi, Bağlam Yayınları, İstanbul.
  • BANK FOR INTERNATIONAL SETTLEMENTS: (2011), "International Banking and Financial Market Developments", BIS Quarterly Review, March, İnternet Adresi: http://www.bis.org, Erişim Tarihi: 01.07.2011.
  • BRECHT, Michael, Silke TOBER, Till VAN TREECK ve Achim TRUGER: (2010), "Squaring the Circle in Euroland? Some Remarks on the Stability and Convergence Programmes 2010-2013", IMK Working Paper, 3/2010, İnternet Adresi: http://www.boeckler.de, Erişim Tarihi: 26.03.2010 .
  • CIZRE-SAKALLIOĞLU, Ümit ve Erinç YELDAN: (2000), "Politics, Society and Financial Liberalization: Turkey in the 1990s", Development and Change, 31(2), ss. 481-508.
  • CROTTY, James: (2011), "The Great Austerity War: What Caused the Deficit Crisis and Who Should Pay to Fix It?", Political Economy Research Institute Working Paper Series, No: 260, İnternet Adresi: http://www.peri.umass.edu/fileadmin/pdf/working_pap ers/working_papers_251-300/WP260.pdf, Erişim Tariı hi: 13.07.2011.
  • DRAZEN, Allan: (2002), "Fiscal Rules From A Political Economy Perspective", İnternet Adresi: http://econweb.umd. edu/~drazen/Hard_To_Find_Paper s/PE%20of%20Fiscal%20Rules62002.pdf, Erişim Taı rihi: 24.05.2010.
  • EICHENGREEN, Barry ve Charles WYPLOSZ: (1998), "The Stability Pact: More Than a Minor Nuisance?", Economic Policy, 13(26), ss. 67-113.
  • EUROPEAN COMMISSION: (2010), Public Finances in EMU - 2010, European Union, Brussels.
  • EUROPEAN ECONOMISTS FOR AN ALTERNATIVE ECONOMIC POLICY IN EUROPE - EUROMEMO GROUP: (2011), "Confronting the Crisis: Austerity or Solidarity", EuroMemorandum 2010/2011, İnternet Adresi: http://www.euromemo.eu, Erişim Tarihi: 24.05.2011.
  • GALBRAITH, James K.: (2011), "Is the Federal Debt Unsustainable?", Levy Economics Institute of Bard College, Policy Note, 2011/2.
  • HEMMING, Richard: (2008), "Fiscal Discipline, Stabilization and Institutional Reform", Fiscal Policy: Fiscal Elements of Growth and Development, Proceedings of a G-20 Workshop, Central Bank of the Republic of Turkey, Ankara, ss. 251-268.
  • HEMMING, Richard ve Michael KELL: (2001), "Promoting Fiscal Responsibility: Transparency, Rules and Independent Fiscal Authorities", Fiscal Rules, Paper Presented at the Banca D'Italia Research Department Workshop, İnternet Adresi: http://www.bancaditalia.it/studiricerche/convegni/atti/fi sc_rules/session3/433 -460_hemming_and_kell.pdf, Erişim Tarihi: 21.12.2010.
  • INTERNATIONAL MONETARY FUND: (2010), "Navigating the Fiscal Challenges Ahead", Fiscal Monitor, May, İnternet Adresi: http://www.imf.org, Erişim Tarihi: 29.06.2010.
  • KOPITS, George: (2001), "Fiscal Rules: Useful Policy Framework or Unnecessary Ornament?", IMF Working Paper, WP/01/145, İnternet Adresi: http://www.imf.org/external/pubs/ft/wp/2001/wp01145. pdf, Erişim Tarihi: 02.06.2010.
  • KOPITS, George ve Steven SYMANSKY: (1998), "Fiscal Policy Rules", Occasional Paper, No: 162, International Monetary Fund, Washington D.C.
  • KYDLAND, Finn E. ve Edward C. PRESCOTT: (1977), "Rules Rather than Discretion: The Inconsistency of Optimal Plans", The Journal of Political Economy, 85(3), ss. 473-491.
  • LAPAVITSAS, Costas, A. KALTENBRUNı NER, G. LAMBRINIDIS, D. LINDO, J. MEADWAY, J. MICHELL, J.P. PAINCEIRA, E. PIRES, J. POWı ELL, A. STENFORS, N. TELES: (2010), "The Euroı zone Between Austerity and Default", Research on Money and Finance, Occasional Report, İnternet Adresi: http://www.researchonmoneyandfinance.org/media/rep orts/RMF-Eurozone-Austerity-and-Default.pdf, Erişim Tarihi: 18.09.2010.
  • MALİ KURAL KANUNU TASARISI: (2010), İnternet Adresi: http://www2.tbmm.gov.tr/d23/1/1- 0891.pdf, Erişim Tarihi: 15.06.2010.
  • MATHIEU, Catherine ve Henri STERDYNIAK: (2010), "European Debt Crisis and Fiscal Exit Strategies", OFCE Working Paper, No: 11, İnternet Adresi: http://www.ofce.sciences- po.fr/pdf/dtravail/WP2010-11.pdf, Erişim Tarihi: 26.11.2010.
  • MURRAY, Alasdair ve Giles WILKES: (2009), "Fiscal Rules OK?", CentreForum, İnternet Adresi: http://www.centreforum.org/assets/pubs/fiscal- rules.pdf, Erişim Tarihi: 24.05.2010.
  • NERSISYAN, Yeva ve L. Randall WRAY: (2010), "Deficit Hysteria Redux? Why We Should Stop Worrying About U.S. Government Deficits", Levy Economics Institute of Bard College, Public Policy Brief, No: 111.
  • O'CONNOR, James: (1973), The Fiscal Crisis of the State, St. Martin's Press, New York.
  • ORGANISATION FOR ECONOMIC COı OPERATION AND DEVELOPMENT: (2002), "Fiscal Sustainability: The Contribution of Fiscal Rules", Economic Outlook, İnternet Adresi: http://www.oecd.org/dataoecd/6/2/2483962.pdf, Erişim Tarihi: 24.05.2010.
  • PALLEY, Thomas: (2009), "The Fiscal Austerity Trap", New American Contract Policy Paper, September, İnternet Adresi: http://www.newamerica.net/files/Thomas_Palley- The_Fiscal_Austerity_Trap.pdf, Erişim Tarihi: 25.09.2010.
  • PALLEY, Thomas: (2010), "The Simple Macroeconomics of Fiscal Austerity, Public Sector Debt and Deflation", IMK Working Paper, 8/2010, İnternet Adresi: http://www.boeckler.de, Erişim Tarihi: 30.06.2010.
  • SCHICK, Allen: (2008), "Managing Public Expenditure", Fiscal Policy: Fiscal Elements of Growth and Development, Proceedings of a G-20 Workshop, Central Bank of the Republic of Turkey, Ankara, ss. 191-219.
  • SCHUKNECHT, Ludger: (2004), "EU Fiscal Rules: Issues and Lessons from Political Economy", European Central Bank Working Paper Series, No: 421, İnternet Adresi: http://www.ecb.int, Erişim Tarihi: 02.06.2010.
  • STOCKHAMMER, Engelbert: (2007), "Some Stylized Facts on the Finance-Dominated Accumulation Regime", Political Economy Research Institute Working Paper Series, No: 142, İnternet Adresi: http://www.peri.umass.edu/fileadmin/pdf/working_pap ers/working_papers_101-150/WP142.pdf, Erişim Tariı hi: 09.10.2007.
  • SWEEZY, Paul M.: (1997), "More (or Less) on on Income Inequality: The Case of Turkey", Inequality, Growth, and Poverty in an Era of Liberalization and Globalization, Giovanni Andrea CORNIA (Ed.), Oxford University Press, New York, ss. 355-375. Globalization", Monthly Review, 49 (4), ss. 1-4.
  • T.C. KALKINMA BAKANLIĞI: Ekonomik ve Sosyal Göstergeler 1950-2010, İnternet Adresi: http://www.dpt.gov.tr, Erişim Tarihi: 05.08.2011.
  • TAYLOR, John B.: (1993), "Discretion versus Policy Rules in Practice", Carnegie-Rochester Conference Series on Public Policy, 39, ss. 195-214.
  • TAYLOR, John B.: (2000), "Reassessing Discretionary Fiscal Policy", Journal of Economic Perspectives, 14(3), ss. 21-36.
  • TELLİ, Çağatay, Ebru VOYVODA, A. Erinç YELDAN: (2009), "A General Equilibrium Assessment of Twin-Targeting in Turkey", Beyond Inflation Targeting, Gerald A. EPSTEIN ve A. Erinç YELDAN (Ed.), Edward Elgar Publishing Limited, United Kingdom, ss. 203-226.
  • VAN TREECK, Till: (2010), "Why the Stability and Growth Pact Does Not Work", Global Labour Column, 25, İnternet Adresi: http://column.global- labour-university.org, Erişim Tarihi: 03.07.2010.
  • VILA MAIOR, Paulo: (2010), "The Schizophrenic European Monetary Union: Between Orthodoxy and Financial Crisis' Transformative Potential", Fifth Pan-European Conference on EU Politics, Porto, İnternet Adresi: http ://www.j hubc.it/ecpr- porto/virtualpaperroom/107.pdf, Erişim Tarihi: 12.05.2011.
  • VON HAGEN, Jürgen: (2005), "Fiscal Rules and Fiscal Performance in the EU and Japan", Institute for Monetary and Economic Studies Discussion Paper, No. 2005-E-5, İnternet Adresi: http://www.imes.boj.or.jp, Erişim Tarihi: 28.01.2010.
  • WHYMAN, Philip, Brian BURKITT ve Mark BAIMBRIDGE: (2005), "Post-Keynesianism and a Neo-Liberal EMU: The Case for Economic Independence", Contemporary Politics, 11(4), ss. 259-270.
  • YELDAN, Erinç A.: (2001), Küreselleşme Sü­ recinde Türkiye Ekonomisi, İletişim Yayınları, İstanı bul.
  • YELDAN, Erinç A.: (2004), "The Impact of
  • YELDAN, Erinç A.: (2011), "Ekonomide İkiz- Hedefleme Dönemi: Enflasyon Hedeflemesi ve Mali Kuralın Sınıfsal Kökenleri", Kriz ve Maliye Düşünceı sinde Değişim "İzzettin Önder'e Armağan", Sosyal Araştırmalar Vakfı, İstanbul, ss. 129-136.
  • /15430 KARAR SAYILI BAKANLAR KURULU KARARI, Orta Vadeli Program (2010ı 2012), Resmî Gazete, 16 Eylül 2009, Sayı: 27351, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 07.06.2010.
  • SAYILI 1998 MALÎ YILI BÜTÇE KAı NUNU, Resmî Gazete, 27 Aralık 1997, Sayı: 23213, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
  • SAYILI TÜRKİYE CUMHURİYET MERKEZ BANKASI KANUNUNDA DEĞİŞİKLİK YAPILMASINA DAİR KANUN, Resmî Gazete, 05 Mayıs 2001, Sayı: 24393, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
  • SAYILI KAMU FİNANSMANI VE BORÇ YÖNETİMİNİN DÜZENLENMESİ HAK­ KINDA KANUN, Resmî Gazete, 09 Nisan 2002, Sayı: 24721, İnternet Adresi: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
  • SAYILI BELEDİYE KANUNU, Resmî Gazete, 13 Temmuz 2005, Sayı: 25874, İnternet Adreı si: http://www.resmigazete.gov.tr, Erişim Tarihi: 09.08.2010.
Toplam 47 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Aysel Arıkboğa

Yayımlanma Tarihi 10 Nisan 2012
Yayımlandığı Sayı Yıl 2011 Sayı: 2

Kaynak Göster

APA Arıkboğa, A. (2012). MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI. Sosyal Bilimler Dergisi(2), 13-25.
AMA Arıkboğa A. MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI. Sosyal Bilimler Dergisi. Nisan 2012;(2):13-25.
Chicago Arıkboğa, Aysel. “MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI”. Sosyal Bilimler Dergisi, sy. 2 (Nisan 2012): 13-25.
EndNote Arıkboğa A (01 Nisan 2012) MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI. Sosyal Bilimler Dergisi 2 13–25.
IEEE A. Arıkboğa, “MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI”, Sosyal Bilimler Dergisi, sy. 2, ss. 13–25, Nisan 2012.
ISNAD Arıkboğa, Aysel. “MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI”. Sosyal Bilimler Dergisi 2 (Nisan 2012), 13-25.
JAMA Arıkboğa A. MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI. Sosyal Bilimler Dergisi. 2012;:13–25.
MLA Arıkboğa, Aysel. “MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI”. Sosyal Bilimler Dergisi, sy. 2, 2012, ss. 13-25.
Vancouver Arıkboğa A. MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI. Sosyal Bilimler Dergisi. 2012(2):13-25.