Fiscal Decentralization in Turkey and Differentiation in Selected Provinces

Yıl 2018, Cilt: 3 Sayı: 1, 63 - 82, 30.07.2018

Ahmet Güzel Hakkı Hakan Yılmaz

https://doi.org/10.30927/ijpf.345035

Cited By: 1

Öz

In
this study, fiscal decentralization in Turkey was first considered in terms of
the size of local governments within the general government at the macro level,
and then the differentiation of fiscal decentralization among the local
governments on the basis of selected provinces was examined. The revenue and
expenditures of local governments in Turkey have increased as a proportion of
GDP, while the level of fiscal decentralization has shown a distinctive structure
especially since 2000s. Results indicate that there is no efficient calculation
methodology for achieving vertical equality. The objective for achieving
horizontal equalization in the transfer system remains also limited. Fiscal
decentralization rates differ between provinces. Intergovernmental revenue
sharing system and differentiation in own source revenues mainly resulting from
the income levels of the regions clearly shows that there has been an
inadequate vertical and horizontal imbalances and current sharing system
somehow increases inequalities among provinces.

Anahtar Kelimeler

local authorities, fiscal decentralization, revenue sharing

Kaynakça

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