TÜRK BÜTÇE SINIFLANDIRMASININ EKSİK HALKASI: KAMU YATIRIMLARI NEREYE KAYBOLDU?

2006 yılında Türk mali yapısı, program temelli ve program sınıflandırma tipine sahip hibrid (Program Bütçe Sistemi ve Planlama-Programlama-Bütçeleme Sistemi arasında) bir bütçe ve sınıflandırma sisteminden, stratejik olarak planlanan, performans esaslı, analitik biçimde sınıflandırılan ve neoliberal praksis tarafından şekillendirilen Avrupa Hesaplar Sistemi (ESA) ile Devlet Finans İstatistiklerine (GFS) uygun olarak yapılandırılmış, çok yıllı bir sisteme geçmiştir. Yeni sınıflandırma sisteminin temel eksikliği, harcamacı kuruluşlarca gerçekleştirilen yatırım harcamalarının açık olarak görülememesidir. Neoliberal öğretinin “yatırımcı olmayan minimal devlet” yaklaşımına uygun olarak, “kamu yatırımı” düşüncesi, yeni sınıflandırma sisteminin kayıp halkası olmuştur. Çalışmada, bu eksikliğin giderilmesine yönelik olarak, üç alternatif teknik öneri ortaya konmuştur

Anahtar Kelimeler:

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A DRAWBACK IN TURKISH BUDGET CLASSIFICATION: WHERE HAVE PUBLIC INVESTMENTS GONE?

In 2006, Turkish fiscal structure has changed its budgeting and budget classification system from a program based and accordingly classified hybrid one (between Program Budgeting and Planning-Programming-Budgeting systems) to a strategically planned, performance based and analytically classified multi-year budgeting system that was structured in line with European System of Accounts (ESA) and Government Finance Statistics (GFS) which have been shaped by neoliberal praxis. What’s wrong with this new classification is that public investment expenditures cannot be clearly distinguished from other outlays. Pursuant to “non-investor minimal state” approach of the neoliberal thought, the idea of “public investment” is the missing point of new classification system. Here, I make three alternative technical recommendations to fix this drawback.

Keywords:

Public Investment Expenditure, Budget Classification Analytical Budget Classification.,

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