MALİ ŞEFFAFLIK VE KAMU MALİ İSTATİSTİKLERİ AÇISINDAN KOŞULLU YÜKÜMLÜLÜKLERE BAKIŞ

Koşullu yükümlülükler, zamanlaması ve miktarı önceden belli olmayan ve devlet bütçesine mali risklerin yönetimi anlamında olumsuz etkileri olan yükümlülüklerdir. Özellikle son dönemde koşullu yükümlülükler, kamu mali istatistiklerine yansıtılabilmesi kadar; devlet bütçesine getirecekleri etkilerinin önceden öngörülebilmesi ve mevcut mali risklerin tam ve şeffaf bir şekilde ortaya konabilmesi ve yönetilebilmesi açısından da artan bir önem taşımaktadır. Bu çalışmada, öncelikle yapısı itibarıyla koşullu yükümlülüklerin neler olduğu ve ölçümüne ve dolayısıyla raporlanmasının önemine değinilmiş; daha sonra ise günümüzde uluslararası kamu mali istatistikleri içerisindeki yeri ve mevcut uluslararası standartlar ve uygulamalar ile Türkiye uygulaması incelenmiştir. Türkiye’de, diğer birçok ülkeye benzer şekilde kredi garantileri miktar olarak ilk sırayı almakta olup Kamu Özel İşbirliği projeleri ve Kredi Garanti Fonu uygulamaları ise kapsam ve mali risk bakımından dikkati çeken diğer koşullu yükümlülükler olarak karşımıza çıkmaktadır

Anahtar Kelimeler:

Koşullu yükümlülükler, Açık koşullu yükümlülük, Mali risk, Mali şeffaflık, Kamu özel işbirliği KÖİ

AN OVERVIEW TO CONTINGENT LIABILITIES IN TERMS OF FISCAL TRANSPARENCY AND PUBLIC FINANCIAL STATISTICS

Contingent liabilities are the liabilities whose timing and quantity are not known in advance and which have adverse effects on government budget in terms of fiscal risk management. In the recent period, in particular, contingent liabilities have had an increasing importance in that they could be reflected on the public financial statistics, their potential impacts on the government budget could be foreseen and existing fiscal risks could be revealed and managed in a complete and transparent manner. In the present study, the nature and features of the contingent liabilities were primarily addressed and then the importance of measuring and thus reporting them was mentioned. Current place of contingent liabilities within the international public financial statistics; existing international standards and practices; and the practices in Turkey were also examined. As in many other countries, credit guarantees rank first in terms of quantity and Public-Private Cooperation Projects and Credit Guarantee Fund practices appear as the other outstanding contingent liabilities in terms of scope and fiscal risk in Turkey

Keywords:

Contingent Liabilities, Explicit/implicit contingent liabilities, Fiscal risk, Fiscal transparency, Public private partnership PPP,

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