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GEÇİŞ EKONOMİLERİNDE KAMU MALİYESİ VE MALİ SİSTEM REFORMLARI

PUBLIC FINANCE AND FISCAL SYSTEM REFORMS IN TRANSITIONAL ECONOMIES

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Abstract (2. Language): 
Beginning from 1990s, all transition economies –most of all, Eastern Europe and Central Asia- have been handled reforms which would constitute institutions of free market system in economic and political order. These reform initiatives that aim to transit to a economic-political structure with private ownership and competitive from state-controlled economy have required fundamental changes in the role of the state, size of public expenditures, systems and institutions of taxation and budgeting, public finances and most of administrative mechanisms. In this context, this paper explores trends in improvement of public finances and fiscal systems in three groups – Eastern Europe and Baltic Countries, Balkan Countries, Central Asia Countries. While it tries to determine main differences and common trends between country groups, it tackles issues about level of public spending, government size, public sector deficit, fiscal adjustment and taxation and tax reforms via both time dimension and groups of countries.
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