MALİYE POLİTİKALARINDA 1980 SONRASINDA YAŞANAN DEĞİŞİM: MALİ DİSİPLİN VE MALİ KURAL UYGULAMALARI

ÖZETTüm dünyada özellikle 1980'li yıllardan itibaren devletin ekonomideki rolününyeniden tanımlanması sürecinin maliye politikalarına yansımaları, mali disiplinin vekurala bağlı maliye politikalarının yaygınlaştırılması temelinde gerçekleşmiştir. Sözkonusu dönüşüm sürecinde, bütçe açıklarının ve kamu borçlarının artışındansorumlu tutulan iradi maliye politikalarının kamu maliyesinin sürdürülebilirliğinietkilediği gerekçesiyle; kurala bağlı maliye politikaları savunulmuştur. Çalışmamızda,mali kuralların ve kural benzeri uygulamaların kamuoyuna sunulangerekçeler dışındaki gerçek nedenlerinin, bu uygulamaların toplumsal ve ekonomiketkilerinin birlikte değerlendirilmesiyle anlaşılabileceği savunulmaktadır.Anahtar kelimeler: Mali disiplin, mali kural, maliye politikası.ABSTRACTThe reflections of restructuring process of the economic role of the state onfiscal policies, particularly since the 1980s, have been realized on the basis of fiscaldiscipline and rules based fiscal policies around the world. Throughout thistransformation process, discretionary fiscal policies have been held responsible forthe increase of budget deficits with a concomitant rise in public debts, and on theground of the argument that the sustainability of public finances is affected; rulesbased fiscal policies have been advocated. In our study, it is asserted that the realmotivation behind the implementation of fiscal rules or rule like practices can onlybe understood via the evaluation of both social and economic outcomes of thesepractices.Keywords: Fiscal discipline, fiscal rule, fiscal policy.

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