Kamu Maliyesinde Bir Risk Unsuru Olarak Koşullu Yükümlülükler: Türkiye Örneği

Autor: Mircan Tokatlioğlu, Semih Şen
Rok vydání: 2020
Předmět:
Zdroj: Sosyoekonomi. 28:215-236
ISSN: 1305-5577
1990-2018
DOI: 10.17233/sosyoekonomi.2020.02.10
Popis: One of the conditions for governments to sustain public finance in a healthy way is to analyze and minimize the possible risks that may arise in the future. In this context, the upward trend in contingent liabilities seen in many countries in recent years has become one of the mayor risk factors to be considered and monitored. The increase in contingent liabilities has the potential to lead to an increase in public debt and public deficits, as well as the potential for fiscal transparency and moral hazard in the public sector. In this study, the aim is to analyze Turkey's contingent liabilities for the period 1990-2018. The study is determined that contingent liabilities has increased in recent years. It can be said that this increase is a risk to fiscal stability of Turkey. Another result is that there are some problems, especially fiscal transparency, in the management of contingent liabilities.
Databáze: OpenAIRE