Deniz ALÇİN ŞAHİNTÜRK, Ahmet Kemal ÇELEBİ

DOĞURGANLIK HIZINI ARTTIRMAYA YÖNELİK KAMU MALİ TEŞVİKLERİ: AVUSTRALYA, JAPONYA, DANİMARKA, FRANSA, KANADA VE RUSYA ANALİZİ

Son 30 yılda birçok gelişmiş ülkede doğumların azalmasıyla birlikte genç nüfusun toplam nüfus içindeki payı düşmekte ve buna bağlı olarak nüfus yaşlanmaktadır. Ülkeler için nüfusun yaşlanması birtakım sorunları da beraberinde getirmektedir. Bu nedenle birçok ülkede doğurganlık hızını arttırmak amacıyla ailelere yönelik mali teşvikler uygulanmaktadır. Çalışmada bu konuda Avustralya, Japonya, Danimarka, Fransa, Kanada ve Rusya’nın mali teşvik uygulamaları ve sonuçları analiz edilmiştir. Mali teşvik enstrümanları olarak; nakit ve hizmet cinsinden kamu harcamaları, vergi teşvikleri ve izin hakları incelenmiştir. Buna göre bu ülkelerde yeterli teşvik politikalarının uygulandığı dönemlerde doğurganlık hızının da arttığı izlenmiş, daha güçlü politikaların uygulandığı ülkelerde doğurganlık hızının genel olarak da daha yüksek seyrettiği ortaya çıkmıştır. Mali teşvikler, özellikle kadınlar açısından iş ve aile yaşamı arasında koordinasyonu sağladığı ölçüde bu farkı yaratmıştır. Bilindiği gibi son yıllarda ülkemizde de doğurganlık hızının arttırılmasına yönelik devlet politikaları benimsendiğinden çalışma güncel bir soruna vurgu yapmakta ve özellikle nüfusu yaşlanmaya başlayan gelişmekte olan ülkeler için politika örneği oluşturmaktadır. Bunun yanında konunun Türkçe maliye literatüründe devlet teşvikleri çerçevesinde çok sık incelenmemesi çalışmanın alana katkısını güçlendirmektedir.

Anahtar Kelimeler:

İzin hakları, Kamu Harcamaları, Kamu Mali Teşvikleri, Vergi Teşvikleri, Nüfus Artışı, Toplam Doğurganlık Hızı

PUBLIC FISCAL INCENTIVES TO INCREASE FERTILITY RATE: ANALYSIS OF AUSTRALIA, JAPAN, DENMARK, FRANCE, CANADA, AND RUSSIA

In the last thirty years, the share of the young population has been decreasing in the developed world thanks to a drop in the number of births, which results in an aging population. An aging population carries some other problems along with it. Most countries provide fiscal incentive programs for families to encourage higher levels of fertility rate. The current study investigates the fiscal incentive practices and their outcomes in the specific context of the following countries: France, Australia, Japan, Denmark, Canada and Russia. The fiscal incentive instruments include public expenditures in the form of cash and services, tax incentives and rights of leave. The findings of the study reveal that the fertility rate increased during those periods when there were sufficient incentive policies in place, and the pace of fertility rate was even higher in countries where stronger policy initiatives were adopted. The study concludes that fiscal incentives have probably contributed to this outcome by coordinating the work and family life especially for women. This study underlines a relevant and current problem since there has been a number of recent policy initiatives aiming to increase the fertility rate in our country, and such practices which is in developed country set an example particularly for developing countries with an aging population. We hope to contribute to Turkish public finance literature from a government incentives framework which have largely been neglected to date.

Keywords:

Leave Rights, Public Expenditures, Public Fiscal Incentives, Tax Incentives, Population Growth, Total Fertility Rate,

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