Neringa SLAVINSKAITE, Teodora G. DİNOVA, Hakan KIRBAŞ

MALİ YERELLEŞME DEĞERLENDİRME YÖNTEMLERİ

Son yıllarda mali yerelleşme, ekonomik büyümenin artırılması amacıyla hükümetlerin, akademik çalışmaların ve uluslararası kuruluşların dikkatini çekmiştir. Zor konulardan bir tanesi ülkeler arasındaki mali yerelleşme derecesinin tatmin edici bir şekilde ölçülmesidir. Mali yerelleşme aslında çeşitli açıları gösteren karmaşık bir olgudur. Bu nedenlede değerlendirilmesinde çok kriterli yöntemler kullanılabilmektedir. Mali yerelleşme bir dizi kritere göre tarif edilmete bundan dolayıda daha doğru değerlendirme yapmak için hiyerarşik kriter dizisi geliştirilmesi grekmektedir. Çok kriterli değerlendirme, gözönünde bulundurulan olguların tercih sırasının belirlenmesi veya belirli bir olayın (ya da nesnenin) devlet tarafından niceliksel değerlendirmesi amacına yönelik olabilir. ikinci olarak da ülkenin mali yerelleşme düzeyini belirlemek için izin vermektedir. Halihazırda kullanılan tüm çok kiterli değerleme yöntemlerinin bazı avantajları ve dezavantajları vardır, bundan dolayı değerleme çeşitli yentemlerin kullanımına dayanmalı ve elde edilen verilerin otalama değerleri değerlendirilmelidir. Bu makale mali yerelleşme literatüründeki ana değerlendirme yöntemlerine, genel, kısa öz ama kapsamlı bir bakış sağlamaktadır. Bunu yaparkende ,Mali yerelleşme değerlendirme yöntemleri ile ilgili literatür iki ana bölümde gruplanmaktadır: "kullanılan yöntemler 've' yeni yöntemler".

Anahtar Kelimeler:

Mali yerelleşme, Değerleme Yöntemleri, Çok kriterli yöntemler

EVALUATION METHODS FOR FISCAL DECENTRALIZATION

Fiscal decentralisation has attracted attention from government, academic studies, and international institutions with the aims of enhancing economic growth in recent years. One of the difficult issues is to measure satisfactorily the degree of fiscal decentralisation across countries. Fiscal decentralization is a complex phenomenon, demonstrating its various aspects in reality. Therefore, multicriteria methods may be used for its evaluation. The fiscal decentralization is described by a number of criteria, therefore, an hierarchical set of criteria should be developed to assess it more accurately. Multicriteria evaluation may be aimed at determining the preference order of the considered phenomena or at quantitative evaluation of the state of a particular phenomenon (or object). It is the latter that allows us to determine level of fiscal decentralization of country. All currently used multicriteria evaluation methods have some advantages and disadvantages, therefore, the evaluation should be based on the use of several methods, and the mean value of the data obtained should be considered. This paper provides a general, brief but comprehensive overview of the main evaluation methods from the literature of fiscal decentralization. In doing so, literature on evaluation methods of fiscal decentralization is grouped into two main parts: "used methods’ and "new methods".

Keywords:

Fiscal decentralization, Evaluation methods, Multicriteria methods,

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