Spending Reviews: A Theoretical Perspective

Yıl 2024, Cilt: 4 Sayı: 2, 156 - 170, 28.10.2024

Özlem Bapbacı , Tekin Akdemir

https://doi.org/10.70101/ussmad.1524263

Öz

Global crises, demographic changes, energy demand increases, environmental problems, increases in ageing and health expenditures, and unpredictable factors such as epidemics and pandemics in the last two hundred years have led to an increase in public expenditures. The fact that the increase in revenues was not accompanied by an increase in expenditures has led many OECD countries to emphasise the effectiveness and efficiency of expenditures since the 1980s. This has brought the spending reviews to the agenda. Spending reviews, which are tools that enhance the efficiency of budget expenditures and prioritize resources in line with socioeconomic policy objectives, have been adopted as a systematic process to deeply analyze current expenditures. This allows for the identification of inefficient expenditures and their reduction, reorganization, or cancellation. In this study, spending reviews, which have been implemented in many OECD and EU member states and integrated with budget processes, are evaluated from a theoretical perspective.

Anahtar Kelimeler

Spending Reviews, Budgetary Savings, Effectiveness, Efficiency

Harcama Gözden Geçirmeleri: Teorik Bir Perspektif

Öz

Son iki yüz yıllık süreçte yaşanan küresel krizler, demografik değişiklikler, enerji talebi artışları, çevre sorunları, yaşlılık ve sağlık harcamalarındaki artışlar ile salgın ve pandemi gibi öngörülemeyen faktörler kamu harcamalarının artmasına yol açmıştır. Gelirdeki artışın harcama artışına eşlik etmemesi, 1980’lerden bu yana birçok OECD ülkesinde harcamaların etkinliğinin ve verimliliğinin ön plana çıkmasına sebep olmuştur. Bu durum, harcama gözden geçirmelerini gündeme getirmiştir. Bütçe harcamalarında etkinliğin arttırılması ve sosyoekonomik politika hedefleri doğrultusunda kaynakların önceliklendirilmesini sağlayan araçlardan biri olan harcama gözden geçirmeleri, mevcut harcamaları derinlemesine analiz ederek verimsiz harcamaların belirlenmesini ve bunların azaltılmasını, yeniden düzenlenmesini ya da iptal edilmesini sağlayan sistematik bir süreç olarak kullanılmıştır. Çalışmada, birçok OECD ve AB üyesi ülkede uygulama alanı bulan ve bütçe süreçleriyle entegre olarak çalışan harcama gözden geçirmelerinin teorik bir bakış açısıyla değerlendirilmesi yapılmıştır.

Anahtar Kelimeler

Harcama Gözden Geçirmeleri, Bütçe Tasarrufu, Verimlilik, Etkinlik

Kaynakça

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