The evaluation of smart fiscal policy in Turkey

Smart fiscal policy, which interprets fiscal policies from a different perspective, is a political attitude that deals with the reflections of economic and social developments happening since global crisis more innovatively and deals with change with a structural problem focus. These policies, which have a content shaped by the IMF, are designed to carry out fiscal policies in a countercyclical, growth-friendly, inclusive growth, strong tax capacity and prudent structure. The aim of this study is to evaluate how far and how close the fiscal policies implemented in Turkey during the period of 2009-2020 are to the smart fiscal policy and to present a roadmap for smart fiscal policy. It has been determined that the fiscal policies implemented in Turkey during the relevant period are close to smart fiscal policy in some respects and far from others in some respects, and various suggestions have been developed in this context.