Akademik Veri Yönetim Sistemi
36. MALİYE SEMPOZYUMU, Antalya, Türkiye, 27 - 30 Ekim 2022, ss.92-93
Level of Accountability
in the Use of Public Resources in the Response Against COVID-19: An Evaluation
for Turkey
Policy makers around the world have taken key
policy measures to combat the COVID-19 pandemic. It has been combating the
pandemic with the measures taken, especially monetary and fiscal policy, public
health and humanitarian control measures. In particular, the main purpose of
the implementation of fiscal policies has been to reduce the negative effects
of the pandemic on the economy and health. Governments have aimed to keep the
economies alive with regulations such as postponing tax payments, expanding tax
regulations, preventing layoffs and underemployment, and business loans. In
this context, emergency fiscal policy packages including additional spending
measures, tax cut programs, loans and loan guarantees aimed at financing
necessary health services and addressing income losses were announced by governments
one after another.
Huge amounts of public resources were used with
these fiscal policy packages, which were urgently prepared by governments to
combat the pandemic. Working with local researchers in 120 countries, the
International Budget Partnership (IBP) evaluated the use of approximately 400
emergency fiscal policy packages in the March-September 2020 period to
determine countries' accountability levels. IBP has found that governments are
inadequate in managing the use of fiscal policy packages against the crisis in
a transparent and accountable manner. In addition, the results obtained are in
parallel with the results of the Open Budget Index announced in previous years.
Among the 120 countries, Turkey is one of the 32 countries that disclose the
least information. Australia, Norway, Peru and the Philippines are countries
that disclose adequate information. The aim of this study is to analyze the
findings and evaluate the situation of our country with good country practices.
The first COVID-19 case in Turkey was recorded on
March 11, 2020. The President of the Republic of Turkey announced on 18 March
2020 an 'Economic Stability Shield' package to reduce the economic impact of
the COVID-19 pandemic. The Law on Reducing the Effects of the New Coronavirus
(COVID-19) Epidemic on Economic and Social Life and Amending Some Laws No. 7244
was published in the Official Gazette dated 17.04.2020 and numbered 31102. As
part of the fight against COVID-19, it was announced that a 100 billion lira
resource set was put into use as the Economic Stability Shield package in April
2020 in Turkey.
It is known that the fiscal policy packages for
the emergency situation in the face of possible pandemics or economic crises
such as COVID-19 will continue to be used as indispensable intervention tools
for governments in extraordinary situations. Among 120 countries, 4 countries
disclosed sufficient information on the use of public resources in these
packages, which were put into practice as a fiscal policy tool in extraordinary
situations, while 29 countries disclosed some information and 55 countries
disclosed limited information. 32 countries, including Turkey, are included in
the classification of countries that disclose the least information. In the
context of the right to budget, the promotion and implementation of fiscal
policy packages, the supervision of the legislature and the Court of Accounts,
and the participation of the public are important in terms of accountability.
The results obtained for public financial management, which is built on fiscal
transparency and accountability, are extremely inadequate. Within the framework
of accountability, every country's policy makers have the obligation to justify
and explain their actions in the use of public resources, while struggling with
an extraordinary process such as the pandemic.
Governments have chosen to take and implement
urgent measures to combat the COVID-19 crisis. Hence, for many governments,
accountability arrangements have been seen as an unnecessary burden. Taking
good practice examples as an exemplary model for other countries is important
for public resources to be used in the next possible pandemic process. Because
the pandemic has exposed the risk of worsening inequality in income
distribution for low-income workers, women and other disadvantaged groups. Details
on the use of public resources in programs created for households and
businesses to combat the COVID-19 pandemic needed to be shared. Information
such as who is entitled and why, along with the types of support, the amount
and the number of beneficiaries should have been shared with the public one by
one. Few countries like Peru have prepared a special website and answered all
these questions to the public. Since governments are not owners of public resources,
they are responsible for managing their use well. In times of crisis such as
pandemics, disasters and tragedies, the accountability role of governments
should not change. Accountability has become even more important in order to
prevent negative economic conditions that may occur after extraordinary
periods.
Jel Codes: H11, H83, I14.
Keywords: Accountability, Turkey,
COVID-19 pandemic.