Local fiscal transfer rules in Turkey were revised in 2008, such that, while a significant portion of transfers continued to be based on population size, the remainder was distributed based on other criteria such as the development index. In this paper, we investigate the extent of fiscal fairness in Turkey during the period 2008–2012. We define fiscal fairness by the degree of association of transfers and local spending with the structural and socioeconomic indicators, as opposed to political-party associations. Our empirical analysis reveals that while local fiscal transfers during the investigated period were significantly correlated with the socioeconomic and structural indicators, political factors also played a significant role. Particularly, we find robust evidence that cities where the incumbent party-AKP (Justice and Development Party), who won significantly more votes in the general elections than the main opposition party-CHP (Republican People's Party), received significantly more transfers and fiscal spending than the rest. The evidence also suggests that the metropolitan municipalities held by CHP received significantly more government expenditure than the rest; though less robust than the former. This observation also holds for the metropolitan municipalities held by AKP. Additionally, we observe that cities with metropolitan municipalities that were governed by either the incumbent or the main opposition party, were less fiscally independent than the rest. We also note, however, that given the increasing opacity in data reporting, this study does not account for the large amounts of public funds that are allocated in tenders with special invitees, via public–private partnerships or in the form of social assistance, although they are also likely to constitute a major component of politically-biased fiscal transfers during the study period.

土耳其的地方财政转移支付规则于 2008 年进行了修订，因此，虽然转移的很大一部分继续基于人口规模，但其余转移支付基于其他标准，例如发展指数。在本文中，我们调查了 2008 年至 2012 年期间土耳其财政公平的程度。我们通过转移支付和地方支出与结构和社会经济指标的关联程度来定义财政公平，而不是政党协会。我们的实证分析表明，虽然调查期间的地方财政转移支付与社会经济和结构指标显着相关，但政治因素也发挥了重要作用。特别是，我们发现强有力的证据表明，现任党 - AKP（正义与发展党）所在的城市，谁在大选中赢得的选票明显多于主要反对党-CHP（共和党人民党），获得的转移支付和财政支出也明显多于其他人。证据还表明，CHP 控制的大都市收到的政府支出明显多于其他城市；虽然不如前者健壮。这一观察结果也适用于正义与发展党所持有的大都市区。此外，我们观察到，拥有由现任或主要反对党统治的大都市区的城市在财政上的独立性不如其他城市。然而，我们也注意到，鉴于数据报告的不透明度越来越高，本研究没有考虑在特别受邀者的招标中分配的大量公共资金，