Development of social transfer expenditures in Turkey: Bolu province Social Assistance and Solidarity Foundation example (2019-2023 period)

The state uses public expenditures as a tool to provide public services. How these expenditures are allocated in response to increasing social needs is of great importance in terms of economic growth, macroeconomic stability, and the achievement of social welfare. Among public expenditures, one of the most effective types in improving income distribution and enhancing social welfare is social transfer expenditures, categorized under transfer expenditures. These transfer expenditures constitute a significant portion of the public budget and are frequently addressed and researched within the scope of social policy in the literature. Transfer expenditures are classified into various types, and the main objective of this study is to present the conceptual framework of transfer expenditures and to examine social assistance within the scope of socially oriented transfer expenditures. In this context, by analyzing the types of social assistance in the province of Bolu, the study evaluates to what extent locally implemented social transfer expenditures meet the needs of society. As a result, the social transfer components of public expenditures play a critical role in improving the living conditions of disadvantaged groups. The analysis specific to the province of Bolu reveals the effectiveness and coverage of social assistance at the regional level and also indicates the need to strengthen their capacity to reach target groups. Considering that social transfer expenditures not only reduce poverty but also support social cohesion, it is of great importance to make policies in this area more inclusive and sustainable.