Mali konseyler ve ülke deneyimleri

Literatürde sürekli, mali açıklar ve mali disiplinin sürdürülmesinde çare olarak görülen mali kuralları ele alan çok sayıda akademik çalışma vardır. Birçok ülke çok sayıda mali kurala sahip olmasına rağmen özellikle ekonomik krizler sürecinde mali sürdürülebilirlik problemini çözememektedirler. Kuralların esnek olmaması ve başarısını denetleyecek bir kurumun olmamasından dolayı, ülkeler mali disiplini teşvik edici yeni yollar aramaya başlamışlardır. Bağımsız mali kurumlar bunlardan biridir. Mali performansın iyileştirilmesine yardım eden mali konseylerin rolleriyle ilgili artan bir ilgi vardır. Bu makale, hükümetin hedefleriyle ilgili normatif değerlendirmeler yapan, makroekonomik tahminlerde bulunan, maliye politikasını analiz eden bağımsız mali konseyleri incelemekte ve mali konseylerin ülke uygulamaları hakkında bilgiler vermektedir.

The fiscal councils and country experiences

There are many academic researches regarding persistent fiscal deficits and fiscal rules as a remedy to sustain fiscal discipline in literature. Although several countries have lots of fiscal rules, they can't solve fiscal sustainability problem especially during the economic crises. Because of the inflexibility of rules and due to the fact that there is no institution to audit success of the rules, countries have looked for new ways to strengthen the incentives for fiscal discipline. Independent fiscal institution is one of them. There is a growing interest in the role of fiscal councils, helping to improve fiscal performance. This article investigates independent fiscal councils that make also normative judgements about the government's objectives; and, which do makroeconomic forecasts, analyse fiscal policy, and give information about country experiences of fiscal councils.

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