Increasing transparency in capital expenditures in Turkey
Başlık çevirisi mevcut değil.
- Tez No: 645652
- Danışmanlar: DR. GRAHAM GLENDAY
- Tez Türü: Yüksek Lisans
- Konular: Kamu Yönetimi, Public Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2017
- Dil: İngilizce
- Üniversite: Duke University
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 63
Özet
Özet yok.
Özet (Çeviri)
Fiscal transparency has been in the limelight because of the emphasis on fiscal discipline and good governance. International organizations developed several sets of standards to lead countries in the area of fiscal transparency. In this process, as a significant part of public financial management, an enormous importance has been attributed to the fiscal transparency in public investment management systems. Transparency in public investment management and capital expenditures is crucial for accountability in the use of public resources, since it highlights white elephants, promotes public awareness, and reduces fraud or waste in public investment. After the economic crisis in 2001, Turkey carried out a reform process to improve its public financial management system. During the Public Financial Management Reform process, significant progress was achieved in improving the financial management system in Turkey. However, fragmented structure arised from the existence of three budgeting authorities, weak comprehensiveness of budget, lack of explanatory documents to increase budget literacy, poor linkage between planning and budgeting processes, low level of information related to main documents, poor timeliness of planning, budgeting and fiscal reporting and unstandardized implementation of public private partnership projects cause non-transparency, unaccountability and poor public investment decisions. Turkey has been affected negatively by recent political and economic developments, such as slow growth in Europe, influx of Syrian refugees, elections in 2015, coup attempt in 2016 and a series of terrorist attacks. As a reflection of that, Turkey's gross fixed investments as a share of GDP has declined from 2011 to 2015 which mostly arises from the decline in private sector investments. Hence, transparency in capital expenditures is of the utmost importance for Turkey, to reduce uncertainty for investors through improved accountability in public investments. Considering New Zealand and Chile's experiences, which are two countries with a high level of budget openness and a sound public investment management system; coordination in different budgeting processes is crucial to increase transparency in capital expenditures. New Zealand and the most of the Organization for Economic Cooperation and Developoment countries have a single authority which is responsible for all dimensions of the budgeting process. May 1, 2017 3 Therefore, since the most important problem in the system is fragemented budgetary system in Turkey, a single plan and budget administration should be established by merging DG of Budget and Fiscal Control (within the Ministry of Finance), the Ministry of Development and the Undersecretariat of Treasury. On the other hand, since the establishment of a single authority is difficult because of different institutional structures and cultures, there should be a first step to increase coordination between those authorities. For this reason, to solve the transparency problems in capital expenditures; the proposed policy alternative in this Master's Project includes two steps: increased coordination and establishment of a single plan and budget administration. The first step includes process revision, document revision and establisment of legal basis for the changes in processes and documents, and will be completed in five years. The second step include establishment of a single plan and budget authority to eliminate fragmented structure in three years. The proposed reform process, if effectively handled, will minimize the transparency problems in capital expenditures through increased coordination, redesigned processes and documents, and establisment of a single authority which is responsible for all dimensions in budgeting including current budget, capital budget and cash-debt management.
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