İyi uygulamalar çerçevesinde bütçe ilkeleri ve örnek ülke incelemeleri

Yıl 2020, , 73 - 97, 31.12.2020

Abdulkerim Eroğlu , Halük Egeli

https://doi.org/10.51177/kayusosder.827330

Öz

Bütçe ilkeleri bütçeleme sürecinin bir bütün olarak ele alındığı durumda bütçelemenin felsefesini ortaya koymaktadır. Böylelikle anayasa kurucularının, yasama ve yürütmenin devlet idaresinin en önemli araçlarından olan bütçeyi nasıl değerlendirdikleri ortaya çıkmaktadır. Bu vesileyle hem anayasal hem de yasal seviyede kabul edilen bütçeleme ilkeleri mali sistemin tamamı üzerinde etkili olmaktadır. Çalışmada bu gerçek göz önüne alınarak bütçe ilkeleri uygulamalarında örnek teşkil edebilecek ülkeler incelenmiştir. Ülke seçimlerinde uluslararası kıyaslamaya imkân verecek Açık Bütçe Endeksinin sayısal göstergeleri etkili olmuştur.

Anahtar Kelimeler

Bütçe İlkeleri, Bütçeleme Süreci, Açık Bütçe Endeksi

Budget principles in the framework of good practices and case studies of selected countries

Öz

Budget principles reveal the philosophy of budgeting when the budgeting process is considered as a whole. Thus, it is revealed how constituiton makers, legislature and executive branches evaluate the budget which is one of the most important tools of government administration. Hereby, the budgeting principles that accepted both at the constitutional and legal level have affect on the entire financial system. Taking this fact into consideration the countries that can be good examples of implementation of budget principles have examined in this study. Indicator of the Open Budget Index which allow international comparison have been effective in the country selection.

Anahtar Kelimeler

Budget Principles, Budgeting Process, Open Budget Index

Kaynakça

• Aksoy, Ş. (1993). Kamu bütçesi. Filiz Kitabevi.
• Anderson, B., Currıstıne, T., & Merk, O. (2006). Budgeting in Norway. OECD Journal on Budgeting, 6(1), 7-43.
• Baimyrzaeva, M., & Kose, H. O. (2014). The role of supreme audit institutions in improving citizen participation in governance. International Public Management Review, 15(2), 77-90.
• Balls, E. (2019). The political economy of public spending reviews: The UK experience since 1997. M-RCBG Associate Working Paper Series, 113. hks.harvard.edu/sites/default/files/centers/ mrcbg/files/113_final_V2.pdf
• Biçer, Ş., & Şahin, M. (2008, 8-9 Ekim). Editoryal not. Bütçe Sürecinde Parlamentonun Değişen Rolü Uluslararası Sempozyumunda sunulan bildiri, Afyonkarahisar.
• Blöndal, J. R., Bergvall, D., Hawkesworth, I., & Deighton-Smith, R. (2008). Budgeting in Australia. OECD. Journal on Budgeting, 8(2), 1-64.
• Boex, L. F. J., Martinez-Vazquez, J., & McNab, R. M. (2000). Multi-year budgeting: A review of international practices and lessons for developing and transitional economies. Public Budgeting & Finance, 20(2), 91-112.
• Calmfors, L. (2015). The Swedish macroeconomic policy framework. J. Pierre (ed.) içinde, The Oxford handbook of Swedish politics (ss. 593-613). Oxford University Press.
• Çağan, N. (2008, 8-9 Ekim). Modern bütçe sürecinde Parlamento’nun rolü. Bütçe Sürecinde Parlamentonun Değişen Rolü Uluslararası Sempozyumunda sunulan bildiri, Afyonkarahisar.
• Department of Budget and Management. (2012). Organizational performance indicator framework: A guide to results-based budgeting in the Philippines. dbm.gov.ph/wp-content/uploads/2012/ 03/OPIF%20Reference%20Guide.pdf
• Edizdoğan, N., & Çetinkaya, N. (2015). Kamu bütçesi. (6. Baskı). Ekin Yayınevi.
• FPR. (2020), About the Swedish fiscal policy council. fpr.se/english/swedishfiscalpolicycouncil/ abouttheswedishfiscalpolicycouncil/
• Fölscher, A., & Cole, N. (2006). South Africa: transition to democracy offers opportunity for whole system reform. OECD Journal on Budgeting, 16(2), 1-38.
• Good, D. A., & Lindquist, E. A. (2010). Discerning the consequences and ıntegrity of Canada’s budget reforms: a story of remnants and resilience. J. Wanna, L. Jensen, & J. De Vries (Ed.) içinde: The reality of budgetary reform in OECD nations: Trajectories and consequences (ss. 91-121). Edward Elgar Publishing.
• Haggard, S., Kim, B. K., & Moon, C. (1990). The transition to export-led growth in South Korea, 1954-66. World Bank Working Papers, No: 546.
• Hawke, L. (2007). Performance budgeting in Australia. OECD Journal on Budgeting, 7(3), 1-15.
• Hemming, R. (2004). Policies to promote fiscal discipline, fiscal affairs department. IMF, https://pdfs.semanticscholar.org/50d8/0534fe981398b6a96e1434129471ce43f687.pdf?_ga=2.238563264.1166161578.1582202612-897877394.1582202612
• Hogan, B. (1996). The budget process in South Africa: managing change. National Tax Association, 89, 417-422.
• IMF. (2014). Budget institutions in G20 countires – Country evaluations. IMF Policy Paper, imf.org/external/pp/ppindex.aspx.
• Institute for Fiscal Studies. (2019). Budget analysis, ifs.org.uk/tools_and_resources/budget.
• Kim, J. (2014). The role of fiscal institutions for the sustained economic growth of Korea. Planning and Budgeting in Korea and Selected Countries. Korea Institute of Public Finance.
• Kim, J. M. (2010). Korea’s four major budgetary reforms: Catching up with a big bang. J. Wanna, L. Jensen, & J. De Vries (ed.) içinde: The reality of budgetary reform in OECD nations: Trajectories and consequences (ss. 174-192). Edward Elgar Publishing.
• Kim, J. M., & Park, C. K. (2006). Top-down budgeting as a tool for central resource management. OECD Journal On Budgeting, 6(1), 87-125.
• Kıral, H., & Akdemir, T. (2019). Bütçe hakkı kapsamında Türkiye’de ödenek aktarmalarının değerlendirilmesi. Sayıştay Dergisi, 112, 107-135.
• Kusek, J. Z., & Rist, R. (2004). Ten steps to a results-based monitoring and evaluation system. The World Bank Publication.
• Ljungman, G. (2008). Expenditure ceilings – A survey. IMF Working Paper, WP/08/282.
• Ljungman, G. (2009). Top-down budgeting – An instrument to strengthen budget management. IMF Working Paper, WP/09/243.
• Lukiwski, T. (2019). Improving transparency and parliamentary oversight of the government’s spending plans. Report of the Standing Committee on Government Operations and Estimates, publications.gc.ca/collections/collection_2019/parl/xc70-1/XC70-1-1-421-16-eng.pdf
• Mahlangu, L., & Mphela, N. (2011). The South Africa budgeting process. Budget Analysis Manual, 16-31. Information Service Section.
• Ministry of Finance of Georgia. (2019). Citizen’s guide: Law on state budget, mof.ge/images/File/ guides/Citizens% 20Guide%20-%202020%20kanoni%20ENG%20LAST-04.pdf
• Moretti, D., & Kraan, D. (2018). Budgeting in France. OECD Journal on Budgeting, 18(2), 3-67.
• Mundal, H. (2008). Public financial management performance report – Norway. Norwegian Agency for Development Cooperation, Norad Report, 12/2008.
• NABO. (2019). Organization chart. National Assembly Budget Office, korea.nabo.go.kr/about/ organiza1.php#tab2
• Noman, Z. (2008). Performance Budgeting in the United Kingdom, OECD Journal on Budgeting, 8(1), 1-16.
• OECD. (2004). The legal framework for budget systems: An international comparison. OECD Journal on Budgeting, Special Issue.
• OECD. (2015). United Kingdom. OECD Journal on Budgeting, 16 (2), 241-256.
• OECD. (2019). Budgeting and public expenditures in OECD countries 2019. OECD Publishing.
• Office for Budget Responsibility. (2019). What we do. https://obr.uk/about-the-obr/what-we-do/
• Parliamentary Budget Office. (2019). The PBO at a glance. pbo-dpb.gc.ca/en/about--a-propos
• Parliamentary Budget Office of Georgia. (2020). Role and functions. pbo.parliament.ge/about-us/role-and-functions
• Parliament of Georgia. (2019). Rules of procedure of the parliament of Georgia. parliament.ge/en/ajax/downloadFile/131641/ROP_as_of_27_Dec_2018_ENG
• Posner, P., & Park, C. K. (2007). Role of the legislature in the budget process: Recent trends and innovations. OECD Journal on Budgeting, 7(3), 1-26.
• Sahgal, V. (2008, 8-9 Ekim). Parliament’s role: Budget formulation & Execution and external audit & Scrutiny. Bütçenin Değişen Rolü Uluslararası Sempozyumunda sunulan bildiri, Afyonkarahisar.
• Sveriges Riksdag (2016). The constitution of Sweden: The fundamental laws and the riksdag act. The Riksdag Administration, Department for Parliamentary Documents.
• Şahin, D., & Temur, Y. (2015). Kamu harcama yönetiminin yeni gündemi: Yukarıdan-aşağıya bütçeleme. Yönetim ve Ekonomi Araştırmaları Dergisi, 13(1), 143-164.
• Tan, M. G. P. (2019). Audit in the Philippines – Pilot phase I (2012-2014). World Bank, Learning Note, No: 3.
• Tandırcıoğlu, H. (2008, 8-9 Ekim). Bütçeleme sürecinde mali saydamlık – Mali açık ilişkisi. Bütçenin Değişen Rolü, Uluslararası Sempozyumunda sunulan bildiri, Afyonkarahisar.
• Taşlıyük, A. U. (1964). Mali idare prensipleri ve tatbikatı: bütçe. İzmir İktisadi ve Ticari İlimler Akademisi Yayınlarından, Yayın No: 42, Ticaret Matbaacılık.
• The World Bank. (2013). Beyond the anual budget: Global experience with medium term expenditure frameworks. World Bank Publications.
• Trapp, L. V. (2011, June 7). The role of independent fiscal institutions [Konferans Sunumu]. Budgeting and Public Expenditure Committee Presentation to the OECD. htpss://researchgate.net/publication/228216322_The_Role_of_Independent_Fiscal_Policy_Institutions
• Türk, İ. (1979). Maliye politikası amaçlar – araçlar ve çağdaş bütçe teorileri. (4. baskı). S Yayınları.
• Yılmaz, H. H., & Önal, M. (2019). Fransa’da kamu mali yönetim sisteminin yeniden yapılandırılması ve 2008 küresel krizi sonrası dönemde uygulanan politikaların analizi. Amme İdaresi Dergisi, 52(1), 85-116.
• Bütçe Dürüstlük Kanunu. (1998, 17 Nisan). (Sayı: 22, 1998). https://www.legislation.gov.au/Series/C2 004A05333
• Denetçi Genel Kanunu. (1997, 24 Ekim). (Sayı: 151, 1997). https://www.legislation.gov.au/Series/C20 04A05248
• Filipinler Anayasası. (1987, 11 Şubat). https://www.officialgazette.gov.ph/constitutions/1987const itution/
• Güney Afrika Cumhuriyeti Anayasası. (1996). (Sayı: 108, 1996). https://www.gov.za/documents/ constitution-republic-south-africa-1996
• Gürcistan Anayasası. (Sayı: 2071). http://parliament.ge/uploads/other/28/28803.pdf
• İsveç Bütçe Kanunu. (2011). (Sayı: 2011: 203). https://www.government.se/4b0eb3/contentassets /0d05209c49824d86bd3d977f4cfaa568/2011203-budget-act
• Kamu Yönetimi, Performans ve Hesap Verilebilirlik Kanunu. (2013, 29 Haziran). (Sayı: 123, 2013). https://www.legislation.gov.au/Details/C2017C00269
• Norveç Anayasası. (1814, 17 Mayıs). https://www.stortinget.no/en/In-English/About-the-Storting/The-Constitution/
• Parlamento Hizmet Değişikliği. (Parlamento Bütçe Görevlisi) Kanunu (2011, 4 Aralık). (Sayı: 170, 2011). https://www.legislation.gov.au/Series/C2011A00170
• Ulusal Maliye Kanunu. (2006, 4 Ekim). (Sayı: 8050). https://elaw.klri.re.kr/eng_service/lawHistory. %20do?seq=458&hseq=40922