Bütçe Gözetimi Açısından Bağımsız Mali Kurumların Bütçe Sürecindeki Rolü

Yıl 2019, Sayı: 115, 55 - 81, 01.12.2019

Süleyman Dikmen

Öz

Yirmi birinci yüzyılda yaşanan bölgesel ve küresel finansal krizler sonrası hükümetlerin mali saydamlık ve hesap verebilirlik konularında yaşadıkları sorunlar ve yasama organının güçlendirilmesi ihtiyacı, bağımsız mali kurumları daha popüler hale getirmiştir. Bağımsız mali kurumlar bütçe gözetimi konusunda yasama organı ve yüksek denetim kurumuna yardımcı olmaktadır. Çalışma, bağımsız mali kurumların bütçe sürecindeki rolünü bütçe gözetimi açısından ele almayı amaçlamaktadır. Bağımsız mali kurumların teorik altyapısı ve bütçe sürecindeki rolü, Ekonomik İşbirliği ve Kalkınma Örgütünün OECD 2019 yılı Bağımsız Mali Kurumlar Veri Tabanında yer alan verileri ve Uluslararası Bütçe Ortaklığının IBP 2017 yılındaki Açık Bütçe Anket verileri kullanılarak değerlendirilmiştir. Bağımsız mali kurumların bütçe gözetimi ile yasama organı ve yüksek denetim kurumunun bütçe gözetimi arasındaki ilişki regresyon analizi yardımıyla incelenmiştir. Bağımsız mali kurumların bütçe gözetiminin hem yasama organının hem de yüksek denetim kurumunun bütçe gözetimi ile pozitif yönlü bir ilişki içerisinde olduğu tespit edilmiştir

Anahtar Kelimeler

Bağımsız Mali Kurumlar, Bütçe Gözetimi, Mali Konsey

THE ROLE OF INDEPENDENT FISCAL INSTITUTIONS IN THE BUDGET PROCESS IN TERMS OF BUDGET OVERSIGHT

Öz

Following the regional and global financial crises in the twenty-first century, the problems of fiscal transparency and accountability faced by the governments and the need to strengthen the legislature have caused independent fiscal institutions to become more popular. Independent fiscal institutions assist the legislature and the supreme audit institutions in budget oversight. This study aimed to examine the role of the independent fiscal institutions in the budget process in terms of budget oversight. The theoretical background of the independent fiscal institutions and their roles in the budget process were evaluated by using the data obtained from the Organization for Economic Cooperation and Development OECD 2019 Independent Fiscal Institutions Database and the International Budget Partnership IBP 2017 Open Budget Survey. The relationship between the budget oversight of the independent fiscal institutions and the budget oversight of the legislature and the supreme audit institution were examined through regression analysis. The study found that the budget oversight of the independent fiscal institutions had a positive relationship with the budget oversight of both the legislature and the supreme audit institution

Anahtar Kelimeler

Independent Fiscal Institutions, Budget Oversight, Fiscal Council

Kaynakça

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