Öz
This study aims to examine Palestine's public finance system within the framework of structural dependency, fiscal sovereignty, and a postcolonial public finance perspective. The main focus of the research is the limited tax collection capacity of the Palestinian Authority (PA), the lack of fiscal autonomy, and the decisive influence of external actors—particularly Israel and international financial institutions—on the Palestinian budget. The study critically evaluates the implications of the Paris Economic Protocol and its restrictive role on Palestine's fiscal sovereignty. The research was conducted using qualitative methods, and the existing literature, reports from international organizations (IMF, World Bank, UNCTAD), academic articles, and data sources were examined. It was found that a significant portion of the Palestinian public budget is based on indirect taxes collected by Israel, that this system operates under the name of “clearance revenues,” and that serious financial leaks occur through this method. Furthermore, it was revealed that foreign aid has become a structural element in closing the budget deficit; however, this aid is largely dependent on political conditions and weakens financial independence. The findings of the study show that the Paris Protocol has created a permanent rather than temporary guardianship system, which weakens fundamental elements such as accountability, transparency, and financial planning. Furthermore, it has been understood that reform processes shaped by foreign aid have been imposed without social acceptance in Palestine, and that public finance is guided by international agendas rather than local needs. As a result, the issue of financial sovereignty in Palestine should be addressed not only as a technical public finance issue but also as a structural problem area directly linked to political representation, independence, and development.
Anahtar Kelimeler
Palestine public finance qualitative measuring fiscal sovereignty Paris Protocol fiscal guardianship regime.
Kaynakça
- Agresti, A., & Finlay, B. Statistical methods for the social sciences (4th ed.) (2009)
- Al-Shabaka. Israel’s Control of Palestinian Tax Revenues. Policy Brief. Ramallah: Al-Shabaka, 2020. https://al-shabaka.org/briefs/israels-control-of-palestinian-tax-revenues/.
- Al-Shabaka. Economic Liberation for Palestine: Policy Alternatives to the Paris Protocol. Ramallah: Al-Shabaka, 2023. https://al-shabaka.org/briefs/economic-liberation-for-palestine/.
- Alazzeh, Dalia, and Shahzad Uddin. “Accountability and Sovereignty: Financial Controls in the Palestine–Israel Indigenous-Settler Relationship.” Critical Perspectives on Accounting 101 (2024): 102784.
- Alazzeh, Abdelrazzaq, and Shahzad Uddin. “(Post)Coloniality and the Financialization of Palestinian Governmentality.” Critical Perspectives on Accounting 92: 102379. 2025 https://doi.org/10.1016/j.cpa.2024.102379.
- Arab Center Washington DC. “Aid to the Palestinian Authority: Solidarity or Conditionality?” Arab Center Washington DC, April 15, 2022.
- Arnon, Arie. The Palestinian Economy: Between Imposed Integration and Voluntary Separation. Jerusalem: The Van Leer Jerusalem Institute and Hakibbutz Hameuchad Publishing House. 2015
- Arnon, Arie, and Jimmy Weinblatt. “Sovereignty and Economic Development: The Case of Israel and Palestine.” World Development 29, no. 7 (2001): 1051–1067. Awwad, Layth, and Yousef Zidan “Public Financial Management Reform in the West Bank and Gaza: Achievements and Challenges.” International Journal of Public Administration 44(6): 491–501. (2021). https://doi.org/10.1080/01900692.2020.1741615.
- Brynen, Rex. A Very Political Economy: Peacebuilding and Foreign Aid in the West Bank and Gaza. Washington, D.C.: United States Institute of Peace Press, 2000.
- CISA. The Political Economy of Foreign Aid in the MENA Region. Policy Report Series, 2022.
- Dos Santos, Theotonio. “The Structure of Dependence.” The American Economic Review 60, no. 2 (1970): 231–236.
- Ferguson, James. The Anti-Politics Machine: “Development,” Depoliticization and Bureaucratic Power in Lesotho. Minneapolis: University of Minnesota Press, 1990.
- Fraihat, Ibrahim.. “Palestinian Authority’s Economic Disengagement Plan: Between Rhetoric and Reality.” Contemporary Arab Affairs 2022 15(1): 102–120. https://doi.org/10.1525/caa.2022.15.1.102.
- Frank, Andre Gunder. Capitalism and Underdevelopment in Latin America: Historical Studies of Chile and Brazil. New York: Monthly Review Press, 1967.
- Haddad, Toufic. Palestine Ltd.: Neoliberalism and Nationalism in the Occupied Territory. London: I.B. Tauris, 2016. IMF (International Monetary Fund). 2022. West Bank and Gaza: Report to the Ad Hoc Liaison Committee. Washington, DC: IMF. https://www.imf.org.
- IMF (International Monetary Fund). 2023. West Bank and Gaza: Selected Issues Paper. Washington, DC: IMF. https://www.imf.org.
- IMF. Revenue Mobilization in Developing Countries. Fiscal Affairs Department Policy Paper. Washington, D.C.: International Monetary Fund, 2016.
- IMF. Staff Concludes Visit to the West Bank and Gaza. Washington, D.C.: International Monetary Fund, 2022.
- IMF. West Bank and Gaza: Report to the Ad Hoc Liaison Committee. Country Report No. 2023/146. Washington, D.C.: International Monetary Fund, 2023.
- Iqtait, Mansour. “Taxation under Occupation: The Political Economy of Fiscal Control in Palestine.” Middle East Critique 34(1): forthcoming. 2025 https://doi.org/10.1080/19436149.2025.xxxxxxx.
- Khalidi, Raja, and Sobhi Samour. “Neoliberalism as Liberation: The Statehood Program and the Remaking of the Palestinian National Movement.” Journal of Palestine Studies 40(2): 6–25. 2011 https://doi.org/10.1525/jps.2011.XL.2.6.
- Khalidi, Raja, and Sobhi Taghdisi-Rad. “The Economic Dimensions of Prolonged Occupation: Continuity and Change in Israeli Policy Towards the Palestinian Economy.” School of Oriental and African Studies Working Paper, 2009.
- Le More, Anne. International Assistance to the Palestinians After Oslo: Political Guilt, Wasted Money. London: Routledge, 2008.
- Mkandawire, Thandika. “On Tax Efforts and Colonial Heritage in Africa.” Journal of Development Studies 46, no. 10 (2010): 1647–1669.
- Mollaoğlu, Abdullah Enes. “Hukuki Çoğulluk Bağlamında Hukukun Niteliği Sorununa Muhtasar Bir Bakış.” DİHA: Journal of Interdisciplinary Legal Studies 1 (Eylül 2024): 64–87.
- Musgrave, Richard A., and Peggy B. Musgrave. Public Finance in Theory and Practice. 5th ed. New York: McGraw-Hill, 1989.
- Paşver, Ercan. 2010. “Yapısal Uyum ve Mali Egemenlik: Filistin Örneği.” Maliye Dergisi 159: 157–172.
- PMA (Palestine Monetary Authority). 2022. Annual Report 2021. Ramallah: PMA. https://www.pma.ps. Samhouri, Mazen. “The Paris Protocol: Achievements, Challenges, and Future Directions.” Palestine Economic Policy Research Institute (MAS) Working Paper Series 2016/06.
- Seçilmiş, Aybike. “Postkolonyal Kamu Maliyesi ve Siyasal Tahakküm: Vergi Ödeyenin Sesi.” Heretik Düşünce Dergisi 9, no. 1 (2022): 89–108.
- Springer, Simon. “Violent Neoliberalism in the Occupied Palestinian Territories.” Geoforum 58: 78–85. 2015 https://doi.org/10.1016/j.geoforum.2014.10.007.
- Tabar, Linda, and Sari Hanafi. “Donor Agendas and Civil Society in Palestine.” In Where Now for Palestine?, edited by Jamil Hilal, 215–234. London: Zed Books. 2005
- Turner, Mandy. “Creating ‘Partners for Peace’: The Palestinian Authority and the International Statebuilding Agenda.” Journal of Intervention and Statebuilding 3, no. 1 (2009): 1–22.
- Turner, Mandy. “Creating ‘Partners for Peace’: The Palestinian Authority and the International Statebuilding Agenda.” Journal of Intervention and Statebuilding 5(1): 1–23. 2011 https://doi.org/10.1080/17502977.2011.545815.
- UNCTAD. Economic Costs of the Israeli Occupation for the Palestinian People: Fiscal Aspects. Geneva: United Nations Conference on Trade and Development, 2020.
- Van den Berg, Alex. Fiscal Sovereignty and the Limits of State Power. Tilburg Law Review, 2022.
- World Bank. 2007. West Bank and Gaza: Public Expenditure Review. Report No. 38207–GZ. Washington, DC: World Bank.
- World Bank. 2019. Enhancing Tax Revenue Performance in the Palestinian Territories. Washington, DC: World Bank.
- World Bank. West Bank and Gaza: Public Expenditure Review. Washington, D.C.: World Bank, 2023.
- World Bank. Economic Monitoring Report to the Ad Hoc Liaison Committee. Washington, DC: World Bank, 2020.
- World Bank. The Economic Effects of Restricted Movement on the West Bank and Gaza. Policy Research Working Paper, 2007.
- World Bank. Fiscal Consolidation and Reform Scenarios for Palestine. Washington, D.C.: World Bank, 2019.
- World Bank. Fiscal Impact of Aid and Revenue Trends in Palestine. Washington, D.C.: World Bank, 2020.
Öz
Bu çalışma, Filistin’in kamu maliyesi sistemini yapısal bağımlılık, mali egemenlik ve postkolonyal kamu maliyesi perspektifi çerçevesinde incelemeyi amaçlamaktadır. Araştırmanın temel konusu, Filistin Yönetimi'nin (PA) vergi toplama kapasitesinin sınırlılığı, mali özerkliğin eksikliği ve dışsal aktörlerin –özellikle İsrail ve uluslararası finans kuruluşlarının– Filistin bütçesi üzerindeki belirleyici etkileridir. Çalışma, Paris Ekonomik Protokolü'nün uygulamadaki yansımalarını ve bu düzenlemenin Filistin'in mali egemenliği üzerindeki kısıtlayıcı rolünü eleştirel bir bakışla değerlendirmektedir. Araştırma, nitel yöntemle yürütülmüş olup mevcut literatür, uluslararası kuruluş raporları (IMF, Dünya Bankası, UNCTAD), akademik makaleler ve veri kaynakları incelenmiştir. Filistin kamu bütçesinin önemli bir kısmının İsrail tarafından tahsil edilen dolaylı vergilere dayandığı, bu sistemin “clearance revenues” adıyla işlediği ve bu yolla ciddi mali sızıntılar yaşandığı tespit edilmiştir. Ayrıca dış yardımların, bütçe açığını kapatmada yapısal bir unsur haline geldiği; ancak bu yardımların büyük ölçüde siyasi koşullara bağlı olduğu ve mali bağımsızlığı zayıflattığı ortaya konmuştur. Çalışmanın bulguları, Paris Protokolü’nün geçici değil kalıcı bir vesayet düzeni oluşturduğunu ve bu durumun hesap verebilirlik, şeffaflık ve mali planlama gibi temel unsurları zayıflattığını göstermektedir. Ayrıca, dış yardımlarla şekillenen reform süreçlerinin Filistin’de toplumsal karşılığı olmaksızın dayatıldığı, kamu maliyesinin yerel ihtiyaçlardan ziyade uluslararası ajandalar tarafından yönlendirildiği anlaşılmıştır. Sonuç olarak, Filistin’de mali egemenlik sorunu, yalnızca teknik bir kamu maliyesi meselesi değil; aynı zamanda siyasal temsil, bağımsızlık ve kalkınma ile doğrudan bağlantılı bir yapısal sorun alanı olarak ele alınmalıdır.
Anahtar Kelimeler
Filistin kamu maliyesi niteliksel ölçüm mali egemenlik Paris Protokolü mali vesayet rejimi.
Kaynakça
- Agresti, A., & Finlay, B. Statistical methods for the social sciences (4th ed.) (2009)
- Al-Shabaka. Israel’s Control of Palestinian Tax Revenues. Policy Brief. Ramallah: Al-Shabaka, 2020. https://al-shabaka.org/briefs/israels-control-of-palestinian-tax-revenues/.
- Al-Shabaka. Economic Liberation for Palestine: Policy Alternatives to the Paris Protocol. Ramallah: Al-Shabaka, 2023. https://al-shabaka.org/briefs/economic-liberation-for-palestine/.
- Alazzeh, Dalia, and Shahzad Uddin. “Accountability and Sovereignty: Financial Controls in the Palestine–Israel Indigenous-Settler Relationship.” Critical Perspectives on Accounting 101 (2024): 102784.
- Alazzeh, Abdelrazzaq, and Shahzad Uddin. “(Post)Coloniality and the Financialization of Palestinian Governmentality.” Critical Perspectives on Accounting 92: 102379. 2025 https://doi.org/10.1016/j.cpa.2024.102379.
- Arab Center Washington DC. “Aid to the Palestinian Authority: Solidarity or Conditionality?” Arab Center Washington DC, April 15, 2022.
- Arnon, Arie. The Palestinian Economy: Between Imposed Integration and Voluntary Separation. Jerusalem: The Van Leer Jerusalem Institute and Hakibbutz Hameuchad Publishing House. 2015
- Arnon, Arie, and Jimmy Weinblatt. “Sovereignty and Economic Development: The Case of Israel and Palestine.” World Development 29, no. 7 (2001): 1051–1067. Awwad, Layth, and Yousef Zidan “Public Financial Management Reform in the West Bank and Gaza: Achievements and Challenges.” International Journal of Public Administration 44(6): 491–501. (2021). https://doi.org/10.1080/01900692.2020.1741615.
- Brynen, Rex. A Very Political Economy: Peacebuilding and Foreign Aid in the West Bank and Gaza. Washington, D.C.: United States Institute of Peace Press, 2000.
- CISA. The Political Economy of Foreign Aid in the MENA Region. Policy Report Series, 2022.
- Dos Santos, Theotonio. “The Structure of Dependence.” The American Economic Review 60, no. 2 (1970): 231–236.
- Ferguson, James. The Anti-Politics Machine: “Development,” Depoliticization and Bureaucratic Power in Lesotho. Minneapolis: University of Minnesota Press, 1990.
- Fraihat, Ibrahim.. “Palestinian Authority’s Economic Disengagement Plan: Between Rhetoric and Reality.” Contemporary Arab Affairs 2022 15(1): 102–120. https://doi.org/10.1525/caa.2022.15.1.102.
- Frank, Andre Gunder. Capitalism and Underdevelopment in Latin America: Historical Studies of Chile and Brazil. New York: Monthly Review Press, 1967.
- Haddad, Toufic. Palestine Ltd.: Neoliberalism and Nationalism in the Occupied Territory. London: I.B. Tauris, 2016. IMF (International Monetary Fund). 2022. West Bank and Gaza: Report to the Ad Hoc Liaison Committee. Washington, DC: IMF. https://www.imf.org.
- IMF (International Monetary Fund). 2023. West Bank and Gaza: Selected Issues Paper. Washington, DC: IMF. https://www.imf.org.
- IMF. Revenue Mobilization in Developing Countries. Fiscal Affairs Department Policy Paper. Washington, D.C.: International Monetary Fund, 2016.
- IMF. Staff Concludes Visit to the West Bank and Gaza. Washington, D.C.: International Monetary Fund, 2022.
- IMF. West Bank and Gaza: Report to the Ad Hoc Liaison Committee. Country Report No. 2023/146. Washington, D.C.: International Monetary Fund, 2023.
- Iqtait, Mansour. “Taxation under Occupation: The Political Economy of Fiscal Control in Palestine.” Middle East Critique 34(1): forthcoming. 2025 https://doi.org/10.1080/19436149.2025.xxxxxxx.
- Khalidi, Raja, and Sobhi Samour. “Neoliberalism as Liberation: The Statehood Program and the Remaking of the Palestinian National Movement.” Journal of Palestine Studies 40(2): 6–25. 2011 https://doi.org/10.1525/jps.2011.XL.2.6.
- Khalidi, Raja, and Sobhi Taghdisi-Rad. “The Economic Dimensions of Prolonged Occupation: Continuity and Change in Israeli Policy Towards the Palestinian Economy.” School of Oriental and African Studies Working Paper, 2009.
- Le More, Anne. International Assistance to the Palestinians After Oslo: Political Guilt, Wasted Money. London: Routledge, 2008.
- Mkandawire, Thandika. “On Tax Efforts and Colonial Heritage in Africa.” Journal of Development Studies 46, no. 10 (2010): 1647–1669.
- Mollaoğlu, Abdullah Enes. “Hukuki Çoğulluk Bağlamında Hukukun Niteliği Sorununa Muhtasar Bir Bakış.” DİHA: Journal of Interdisciplinary Legal Studies 1 (Eylül 2024): 64–87.
- Musgrave, Richard A., and Peggy B. Musgrave. Public Finance in Theory and Practice. 5th ed. New York: McGraw-Hill, 1989.
- Paşver, Ercan. 2010. “Yapısal Uyum ve Mali Egemenlik: Filistin Örneği.” Maliye Dergisi 159: 157–172.
- PMA (Palestine Monetary Authority). 2022. Annual Report 2021. Ramallah: PMA. https://www.pma.ps. Samhouri, Mazen. “The Paris Protocol: Achievements, Challenges, and Future Directions.” Palestine Economic Policy Research Institute (MAS) Working Paper Series 2016/06.
- Seçilmiş, Aybike. “Postkolonyal Kamu Maliyesi ve Siyasal Tahakküm: Vergi Ödeyenin Sesi.” Heretik Düşünce Dergisi 9, no. 1 (2022): 89–108.
- Springer, Simon. “Violent Neoliberalism in the Occupied Palestinian Territories.” Geoforum 58: 78–85. 2015 https://doi.org/10.1016/j.geoforum.2014.10.007.
- Tabar, Linda, and Sari Hanafi. “Donor Agendas and Civil Society in Palestine.” In Where Now for Palestine?, edited by Jamil Hilal, 215–234. London: Zed Books. 2005
- Turner, Mandy. “Creating ‘Partners for Peace’: The Palestinian Authority and the International Statebuilding Agenda.” Journal of Intervention and Statebuilding 3, no. 1 (2009): 1–22.
- Turner, Mandy. “Creating ‘Partners for Peace’: The Palestinian Authority and the International Statebuilding Agenda.” Journal of Intervention and Statebuilding 5(1): 1–23. 2011 https://doi.org/10.1080/17502977.2011.545815.
- UNCTAD. Economic Costs of the Israeli Occupation for the Palestinian People: Fiscal Aspects. Geneva: United Nations Conference on Trade and Development, 2020.
- Van den Berg, Alex. Fiscal Sovereignty and the Limits of State Power. Tilburg Law Review, 2022.
- World Bank. 2007. West Bank and Gaza: Public Expenditure Review. Report No. 38207–GZ. Washington, DC: World Bank.
- World Bank. 2019. Enhancing Tax Revenue Performance in the Palestinian Territories. Washington, DC: World Bank.
- World Bank. West Bank and Gaza: Public Expenditure Review. Washington, D.C.: World Bank, 2023.
- World Bank. Economic Monitoring Report to the Ad Hoc Liaison Committee. Washington, DC: World Bank, 2020.
- World Bank. The Economic Effects of Restricted Movement on the West Bank and Gaza. Policy Research Working Paper, 2007.
- World Bank. Fiscal Consolidation and Reform Scenarios for Palestine. Washington, D.C.: World Bank, 2019.
- World Bank. Fiscal Impact of Aid and Revenue Trends in Palestine. Washington, D.C.: World Bank, 2020.
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Konular | Ortadoğu Çalışmaları |
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Gönderilme Tarihi | 11 Temmuz 2025 |
| Kabul Tarihi | 22 Aralık 2025 |
| Yayımlanma Tarihi | 31 Aralık 2025 |
| Yayımlandığı Sayı | Yıl 2025 Sayı: 18 |
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FAD- Filistin Araştırmaları Dergisi
[BPS- Bulletin of Palestine Studies]
e-ISSN 2587-1862