ULUSAL DEVLETLERDE YEREL YÖNETİMLER HARCAMA DESANTRALİZASYONU KARŞILAŞTIRMASI: İSPANYA VE TÜRKİYE ÖRNEĞİ

Yıl 2017, Cilt: 22 Sayı: 3, 855 - 875, 30.07.2017

İsmail Sadık Yavuz , Murat Dulupçu

Öz

En kısa tanım ile merkezi idarelerin yetki ve sorumluluklarının bir kısmını mahalli idarelere devretmesini olarak tanımlanan desantralizasyon birçok farklı form alabilmektedir. Bunlardan bir tanesi mali desantralizasyondur. Mali desantralizasyon düzeyinin tespit edilebilmesi için çeşitli göstergeleri mevcuttur. Bu çalışmada ilgili göstergelerden birisi olan mahalli idareler harcama yapıları üniter iki devlet olan İspanya ve Türkiye için karşılaştırma altına alınmıştır. Bu karşılaştırmanın yapılmasının temel amacı anayasal olarak üniter iki devletin harcama desantralizasyonu açısından farklılık gösterip göstermediğinin belirlenmesidir.

Çalışmada İspanya ve Türkiye merkezi ve mahalli idareleri analitik bütçe sınıflandırması türlerinden birisi olan fonksiyonel bütçe sınıflandırması altında incelenmiştir. İnceleme dönemi olarak 2006- 2014 dönemi baz alınmıştır. İspanya verileri OECD veri tabanından, Türkiye bütçe verileri T.C. Maliye Bakanlığı Muhasebat Genel Müdürlüğü’nden, GSYİH verileri ise TUİK’den elde edilmiştir. Analizlerde oran kullanılmasından dolayı hem bütçe verileri hem de GSYİH verileri cari fiyatlarda kullanılmıştır.

Analiz sonucunda elde edilen temel bulgu devletlerin üniter olmalarına rağmen harcama desantralizasyon düzeyleri arasında çok büyük farklar olabileceğidir.

Anahtar Kelimeler

Mali Desantralizasyon, Harcama Desantralizasyonu, Yerel Yönetimler, İspanya, Türkiye

Destekleyen Kurum

Süleyman Demirel Üniversitesi ÖYP Kurum Koordinasyon Birimi

Proje Numarası

OYP04572-DR-12

LOCAL GOVERNMENTS EXPENDITURE DECENTRALISATION COMPARISON AT UNITARY STATES: SPAIN AND TURKEY CASE

Öz

Decentralization, defined as the transfer of a part of the powers and responsibilities of the central administrations to the local administrations with the shortest definition, can take many different forms. One of them is fiscal decentralization. There are various indicators for determining the level of fiscal decentralization. In this paper, local administrations expenditure structures, one of the fiscal decentralization indicator, have been compared for two unitary states which are Spain and Turkey. The main objective of this comparison is to determine whether the two unitary states differ in terms of expenditure decentralization.

The central and local administrations of Spain and Turkey were examined under the functional budget classification which is one of the types of analytical budget classification. The review period is 2006-2014 period. Spain data from OECD database, Turkey budget data from T.C. Ministry of Finance General Directorate of Public Accounts and GDP data obtained from TUIK. Because of the structure of the analyzes are used, both budget data and GDP data are used at current prices.

The main finding obtained as a result of the analysis is that although the states are unitary, there can be huge differences between spending decentralization levels.

Anahtar Kelimeler

Fiscal Decantralisation, Expenditure Decentralisation, Local Adminastrations, Spain, Turkey.

Proje Numarası

OYP04572-DR-12

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