MALİ KURALLARIN KAVRAMSAL ÇERÇEVESİ VE UYGULAMALARIN AMPİRİK SONUÇLARI

Mali kurallar literatürde genel olarak gelir, harcama, bütçe ve borçlanma olmak üzere temel mali değişkenlerin birtakım sayısal sınırlamalara tabi olması şeklinde ifade edilmektedir. Küresel anlamda kullanım alanı bulan ve yapılan ampirik araştırmalar sonucunda da önemi anlaşılan mali kurallara; mali şeffaflığın azalması, mali disiplinsizlik ve mali sürdürülebilirliğin ortadan kalkması, politikacıların oy maksimizasyonu amacıyla maliye politikası araçlarını keyfi olarak kullanması sonucunda kamu borçlarının hızla artması gibi nedenlerle başvurulmaktadır. Bu çalışmanın amacı, maliye politikası uygulamalarına yönelik getirilen sınırlandırmalardan birisi olan mali kural kavramının tanımını, uygulanma nedenlerini ve özelliklerini ele alarak, mali kural uygulamalarının ampirik sonuçlarını değerlendirmektir.

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