Türkiye'de belediye gelirlerinin yapısı
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Date
1985-11
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Publisher
Uludağ Üniversitesi
Abstract
İncelemede, Türkiye 'de bir yerel yönetim birimi olarak belediyelerin gelirleri teorik bir çerçeveye yerleştirilirken, oransal gelişimi Bursa Belediyesinin üç yıllık gelirleri itibarıyla araştırılmıştır. Belediye hizmetleri finansmanının yaklaşık yarısı beldede yaşayanlardan toplanan gelirlerle, diğer yarısı da merkezi idare vergilerin den alınan paylarla karşı/anmaktadır; bu payın hesaplanmasında nüfus kriterinin yanı sıra başka kriterlerin de kullanılması önerilmektedir. Böylece. belediyeler hizmetleriyle orantılı bir gelir yapısına kavuşabilirler.
The aim of this study is to analyse the recent developments in the revenue sources of the municipalities in Turkey and to make a general assessment of it within a theoretical frame. The study is based on the proportional evolution of the revenues of Bursa municipality for the last three years and the findings pointed out the act that, while almost half of the services extended by the municipality was financed by the local taxes, the other half owed to the municipality shares in the taxes collected by the central government. Despite the recent regulations aimed at enhancing the financial sources of the municipalities, the continuing insufficiency with this respect requires further measures. For instance, in determining the municipality shares within the central government tax revenues, the use of several selective criteria other than the population-size criteria may be an effective meals for providing the municipalities the necessary financial power required by the magnitude of the services they extend.
The aim of this study is to analyse the recent developments in the revenue sources of the municipalities in Turkey and to make a general assessment of it within a theoretical frame. The study is based on the proportional evolution of the revenues of Bursa municipality for the last three years and the findings pointed out the act that, while almost half of the services extended by the municipality was financed by the local taxes, the other half owed to the municipality shares in the taxes collected by the central government. Despite the recent regulations aimed at enhancing the financial sources of the municipalities, the continuing insufficiency with this respect requires further measures. For instance, in determining the municipality shares within the central government tax revenues, the use of several selective criteria other than the population-size criteria may be an effective meals for providing the municipalities the necessary financial power required by the magnitude of the services they extend.
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Keywords
Belediyeler, Yerel yönetimler, Bütçe, The municipality, Bursa Belediyesi, Bursa Municipality
Citation
Alyug, F. (1985). "Türkiye'de belediye gelirlerinin yapısı". Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(2), 45-53.