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Mali YerelleĢme Teorilerinin Temel Yerel Gelir Türlerine BakıĢı

Year 2014, Volume: 23 Issue: 1, 251 - 266, 12.10.2014

Abstract

Mali yerelleşmenin klasik ve yeni teorilerinin ortak anlayışına göre; kaynakların israf edilmeden kamu sektörünün etkin bir yapıya kavuşturulması, bölge halkının, bölgeler arasında farklılaşan ihtiyaçlarının sunumuna karar verebilmesi ve bunun maliyetine katlanması ile sağlanabilir. Ancak yeni teoriler, maliyetlerin karşılanmasında kullanılacak bazı gelir türlerinin, politikacıları ters davranışlarda bulunmaya teşvik eden mali araçlar haline gelebileceğini ileri sürer. Bu çalışmanın amacı, mali yerelleşme teorilerinin, temel yerel gelir türlerine ilişkin yaklaşımlarını açığa çıkarmaktır. Bunun için her iki teori açısından yerel gelir türlerinin niteliği, önemi ve etkileri ele alınacak ve yeni teorilerin söz konusu gelir türlerinin ters teşvik etkilerini ortadan kaldırmaya yönelik çözüm önerileri açıklanacaktır.

References

  • Besley, T., Coate, S. (2003), “Centralized versus Decentralized Provision of Local Public Goods: A Political Economy Approach,” Journal of Public Economics, 87(12): 2611–2637. Brennan, G., Buchanan, J. M. (1980), The Power to Tax: Analytical Foundations of a Fiscal Consitution, Cambridge University Press, Cambridge. Brennan, G. (1997), “Public Choice and Taxation: Leviathan After Twenty Years,” R. Krever, (Ed.), Tax Conversations: A Guide To The Key Issues in The Tax Reform Debate, 87-105, Kluwer Law, London. Dafflon, B., Madies, T. (2009), Decentralization: A Few Principles From The Theory of Fiscal Federalism, Agence Française de Développement and Research Department, University of Fribourg, Switzerland. Dick-Sagoe, Christopher (2012), “Survey Of Literature On Fiscal Decentralization As A Sustainable Local Develeopment Tool in Gana,” Journal of Sustainable Development in Africa, 14(3): 228-51. Dollery, B. (2002), “A Century of Vertical Fiscal Imbalance in Australian”, University of New England School of Economics Working Paper Series in Economics, 2: 1-28. Lkhagvadorj, A. (2010), “Fiscal Federalism and Decentralization in Mongolia,” http://mpra.ub.uni-muenchen.de /28758/1/MPRA_paper_ 28758.pdf. McKinnon, I. R. (2003), “Market-Preserveing Fiscal Federalism In The American Monetary Union,” Blejer, M. I., Ter-Minassian, T. (Eds.), Macroeconomic Dimensions of Public Finance, Essay in Honour of Vito Tanzi, 73-93, Routledge, New York. Oates, E. W. (1972), Fiscal Federalism, Harcourt Brace Jovanovich, New York. Oates, E. W. (1990), “Decentralization of The Public Sector: An Overview,” Bennett, R. J. (Ed.), Decentralization, Local Government and Markets: Towards a Post-Welfare Agenda, 43-58, Clarendon Press, Oxford. Oates, E. W. (1991), “The Changing Structure of Intergovernmental Fiscal Relations,” Oates, E. W. (Ed.), Studies in Fiscal Federalism, E. Elgar, USA. Oates, E. W. (1999), “An Essay on Fiscal Federalism,” Journal of Economic Literature, 37: 1120-1149. Oates E. W. (2005), “Toward A Second-Generation Theory of Fiscal Federalism,” International Tax and Public Finance, 12: 349–373. Oates E. W. (2006), “On The Theory and Practice of Fiscal Decentralization,” IFIR Working Paper Series, No 2006-05: 1-29. Oates E. W. (2008), “On The Evolution of Fiscal Federalism: Theory and Institutions,” National Tax Journal, 61(2): 313-334. Özdemir, A. R. (2005), “Desentralizasyon Kamu Sektöründeki Hantallaşmayı Önler mi? Bir OECD Panel Verileri Regrasyon Analizi,” Türkiye‟de Yeniden Mali Yapılanma, 20. Türkiye Maliye Sempozyumu, 23-27 Mayıs 2005, 239-251, Karahayıt- Pamukkale, Pamukkale Üniversitesi İİBF Maliye Bölümü. Patsouratis, A. V. (1990), “Fiscal Decentralization in The EEC Countries,” Public Finance, 45(3): 423-39. Pereira, P. (2013), “Fiscal Decentralisation, Public Sector Size and The Wealth of Nations,” http://pascal.iseg.utl.pt/~ppereira/docs/FiscDec_pp.pdf. Erişim Tarihi: 12.03.2013 Porcelli, F. (2009), “Fiscal Decentralisation and Efficiency of Government, A Brief LiteratureReview,”http://www2.warwick.ac.uk/fac/soc/economics/staff/phd_students/porcelli/dec_efficiency_gov.pdf. Erişim Tarihi: 10.06.2013 Qian, Y., Weingast, B. (1997), “Federalism As a Commitment to Perserving Market Incentives,” The Journal of Economic Perspectives, 11(4): 83-92. Randinelli, D. (1999), “What is Decentralization,” Litvack, J., Seddon, J. (Eds.), Decentralization Briefing Notes, 1-6, World Bank Institute. Tanzi, V. (2001), “Pitfalls On The Road To Fiscal Decentralization, “ Carnegie Endownment Working Papers, No. 19, April, Washington. Ter-Minassian, T. (1996), Borrowing By Subnational Governments: Issues and Selected International Experiences, IMF Paper on Policy Analysis and Assessment, International Monetary Fund. Tommasi, M. Weinschelbaum, F. (2007), “Centralization vs. Decentralization: A Principle-Agent Analysis,” Journal of Public Economic Theory 9(2): 369–389. Vo, H. (2008), “The Economics of Measuring Fiscal Decentralization, Part II: New Fiscal Decentralization Indices,” Doktora Tezi, The University of Western Australia. Vo, H. (2010), “The Economics of Fiscal Decentralization,” Journal of Economic Surveys, 24(4): 657–679. Weingast, R. B. (2007), “Second Generation Fiscal Federalism: Implications for Decentralized Democratic Governance and Economic Development,” http://www.learningace.com/doc/2972061/8f13ad6e50330c5f848302bd8f4cf8f3/weingast, Erişim Tarihi: 21. 10.2013. Weingast, R. B. (2009), “Second Generation Fiscal Federalism: The Implications of Fiscal Incentives,” Journal of Urban Economics, 65: 279–293. Yılmaz S., Beriş, Y. (2006), “Yerel Yönetimler Arası Mali Transferler: Teorik Çerçeve ve Türkiye Uygulaması,” Güner, Ayşe ve Serdar Yılmaz, (der.), Mali Yerelleşme Teori ve Uygulama üzerine Yazılar,95-120, Güncel Yayıncılık, İstanbul. Zeng, Y. H. (2010), “The Impact of Fiscal Decentralization and Market Transition on Local Public Finance in China: Fiscal Inadequacy and Unmet Socal SecurityNeeds,” Ph. Thesis, University College London.
Year 2014, Volume: 23 Issue: 1, 251 - 266, 12.10.2014

Abstract

References

  • Besley, T., Coate, S. (2003), “Centralized versus Decentralized Provision of Local Public Goods: A Political Economy Approach,” Journal of Public Economics, 87(12): 2611–2637. Brennan, G., Buchanan, J. M. (1980), The Power to Tax: Analytical Foundations of a Fiscal Consitution, Cambridge University Press, Cambridge. Brennan, G. (1997), “Public Choice and Taxation: Leviathan After Twenty Years,” R. Krever, (Ed.), Tax Conversations: A Guide To The Key Issues in The Tax Reform Debate, 87-105, Kluwer Law, London. Dafflon, B., Madies, T. (2009), Decentralization: A Few Principles From The Theory of Fiscal Federalism, Agence Française de Développement and Research Department, University of Fribourg, Switzerland. Dick-Sagoe, Christopher (2012), “Survey Of Literature On Fiscal Decentralization As A Sustainable Local Develeopment Tool in Gana,” Journal of Sustainable Development in Africa, 14(3): 228-51. Dollery, B. (2002), “A Century of Vertical Fiscal Imbalance in Australian”, University of New England School of Economics Working Paper Series in Economics, 2: 1-28. Lkhagvadorj, A. (2010), “Fiscal Federalism and Decentralization in Mongolia,” http://mpra.ub.uni-muenchen.de /28758/1/MPRA_paper_ 28758.pdf. McKinnon, I. R. (2003), “Market-Preserveing Fiscal Federalism In The American Monetary Union,” Blejer, M. I., Ter-Minassian, T. (Eds.), Macroeconomic Dimensions of Public Finance, Essay in Honour of Vito Tanzi, 73-93, Routledge, New York. Oates, E. W. (1972), Fiscal Federalism, Harcourt Brace Jovanovich, New York. Oates, E. W. (1990), “Decentralization of The Public Sector: An Overview,” Bennett, R. J. (Ed.), Decentralization, Local Government and Markets: Towards a Post-Welfare Agenda, 43-58, Clarendon Press, Oxford. Oates, E. W. (1991), “The Changing Structure of Intergovernmental Fiscal Relations,” Oates, E. W. (Ed.), Studies in Fiscal Federalism, E. Elgar, USA. Oates, E. W. (1999), “An Essay on Fiscal Federalism,” Journal of Economic Literature, 37: 1120-1149. Oates E. W. (2005), “Toward A Second-Generation Theory of Fiscal Federalism,” International Tax and Public Finance, 12: 349–373. Oates E. W. (2006), “On The Theory and Practice of Fiscal Decentralization,” IFIR Working Paper Series, No 2006-05: 1-29. Oates E. W. (2008), “On The Evolution of Fiscal Federalism: Theory and Institutions,” National Tax Journal, 61(2): 313-334. Özdemir, A. R. (2005), “Desentralizasyon Kamu Sektöründeki Hantallaşmayı Önler mi? Bir OECD Panel Verileri Regrasyon Analizi,” Türkiye‟de Yeniden Mali Yapılanma, 20. Türkiye Maliye Sempozyumu, 23-27 Mayıs 2005, 239-251, Karahayıt- Pamukkale, Pamukkale Üniversitesi İİBF Maliye Bölümü. Patsouratis, A. V. (1990), “Fiscal Decentralization in The EEC Countries,” Public Finance, 45(3): 423-39. Pereira, P. (2013), “Fiscal Decentralisation, Public Sector Size and The Wealth of Nations,” http://pascal.iseg.utl.pt/~ppereira/docs/FiscDec_pp.pdf. Erişim Tarihi: 12.03.2013 Porcelli, F. (2009), “Fiscal Decentralisation and Efficiency of Government, A Brief LiteratureReview,”http://www2.warwick.ac.uk/fac/soc/economics/staff/phd_students/porcelli/dec_efficiency_gov.pdf. Erişim Tarihi: 10.06.2013 Qian, Y., Weingast, B. (1997), “Federalism As a Commitment to Perserving Market Incentives,” The Journal of Economic Perspectives, 11(4): 83-92. Randinelli, D. (1999), “What is Decentralization,” Litvack, J., Seddon, J. (Eds.), Decentralization Briefing Notes, 1-6, World Bank Institute. Tanzi, V. (2001), “Pitfalls On The Road To Fiscal Decentralization, “ Carnegie Endownment Working Papers, No. 19, April, Washington. Ter-Minassian, T. (1996), Borrowing By Subnational Governments: Issues and Selected International Experiences, IMF Paper on Policy Analysis and Assessment, International Monetary Fund. Tommasi, M. Weinschelbaum, F. (2007), “Centralization vs. Decentralization: A Principle-Agent Analysis,” Journal of Public Economic Theory 9(2): 369–389. Vo, H. (2008), “The Economics of Measuring Fiscal Decentralization, Part II: New Fiscal Decentralization Indices,” Doktora Tezi, The University of Western Australia. Vo, H. (2010), “The Economics of Fiscal Decentralization,” Journal of Economic Surveys, 24(4): 657–679. Weingast, R. B. (2007), “Second Generation Fiscal Federalism: Implications for Decentralized Democratic Governance and Economic Development,” http://www.learningace.com/doc/2972061/8f13ad6e50330c5f848302bd8f4cf8f3/weingast, Erişim Tarihi: 21. 10.2013. Weingast, R. B. (2009), “Second Generation Fiscal Federalism: The Implications of Fiscal Incentives,” Journal of Urban Economics, 65: 279–293. Yılmaz S., Beriş, Y. (2006), “Yerel Yönetimler Arası Mali Transferler: Teorik Çerçeve ve Türkiye Uygulaması,” Güner, Ayşe ve Serdar Yılmaz, (der.), Mali Yerelleşme Teori ve Uygulama üzerine Yazılar,95-120, Güncel Yayıncılık, İstanbul. Zeng, Y. H. (2010), “The Impact of Fiscal Decentralization and Market Transition on Local Public Finance in China: Fiscal Inadequacy and Unmet Socal SecurityNeeds,” Ph. Thesis, University College London.
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Details

Journal Section Makaleler
Authors

Birsen Nacar Karabacak

Yakup Karabacak

Publication Date October 12, 2014
Submission Date November 20, 2017
Published in Issue Year 2014 Volume: 23 Issue: 1

Cite

APA Nacar Karabacak, B., & Karabacak, Y. (2014). Mali YerelleĢme Teorilerinin Temel Yerel Gelir Türlerine BakıĢı. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 23(1), 251-266.