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Eurasian Academy Of Sciences Social Sciences JournalYl:2016 Say: 10 Alan: Kamu Ynetimi

seluk ipek, serkan k, alper bilgili
6360 SAYILI KANUNUN BYKEHR BELEDYELERNN MAL YAPILARINDA MEYDANA GETRD DEKLKLER ZERNE BR DEERLENDRME
 
Bilindii zere 6360 sayl Kanun ile birlikte, Trkiyede yerel ynetim sistemi idari yaplanmada, mali kaynaklarn datmnda, siyasal corafyada, yerel hizmetlerin sunumunda ve son olarak imar ve planlama dzeni gibi alanlarda kkl deiimlere sahne olmutur. Bu kapsamda, 6360 sayl Kanun ile birlikte Trkiyede bykehir belediye says 30a karlm ve bu alanlarda il zel idareleri kaldrlm, kyler ve beldeler mahalleye dntrlmtr. 30 bykehir belediyesinde il zel idareleri kaldrlm, 1592 belediye ve 16.082 ky mahalleye dntrlm ve 27 yeni ile kurulmutur. Sz edilen kanun ile birlikte, il zel idarelerinin %36s, belediyelerin %53, kylerin ise %47si kaldrlmtr. Bunlarn yannda Kanunla, bykehir belediyelerinin mali yaplarna etki eden dzenlemeler de yaplmtr.6360 sayl Kanunun getirdii en nemli mali dzenleme yerel ynetimlerin paylarnn yeniden dzenlenmesi ve doal olarak blm ilikilerinde yaplan temel baz deiikliklerden olumaktadr. Buna gre Genel Bte Vergi Gelirleri Tahsilat Toplamndan bykehir belediyeleri dndakilere verilen pay % 2,85 ten %1,5e ve il zel idarelerinin pay da % 1, 15 ten % 0,5e drlmektedir. Ancak 5779 sayl Kanun gerei genel bte vergi gelirleri toplamndan bykehir belediyelerine verilen pay, %2,5ten %4,5e ykseltilmekte; yine bu kanuna gre bykehir belediye snrlar iinden toplanan genel bte vergi gelirleri tahsilat toplamndan bykehir belediyelerine ayrlan pay da %5ten %6ya karlmaktadr. Bunlarn dnda il ve ile merkezi arasnda uzakl fazla olan illerde hizmet maliyetine ulam maliyeti de eklenecektir. Bunun yannda stanbul, Ankara, zmir gibi byk nfuslu kentlerde de hizmet maliyetine kalabalklama/younlama maliyetinin de eklenmesiyle hizmet maliyetinin artaca sylenebilir. Ayrca, yeni bykehirlerde vergi taban da farkllamaktadr; yeni kanun ile bykehir belediyeleri daha az vergi alarak daha fazla hizmet gtrmek durumunda olduklar geni krsal alanlarla kar karya bulunmaktadrlar. Dier yandan krsal alanda yaayan vatanda iin yeni vergi ykleri ortaya kaca beklenmektedir.

Anahtar Kelimeler: 3030 Sayl Kanun, 6360 Sayl Kanun, Bykehir Belediyesi, Mali Yapdaki Deiim, Bte Paylar, Yerel Ynetimler


6360 METROPOLITAN MUNICIPALITIES LAW NUMBERED FINANCIAL STRUCTURES OCCUR on the CHANGES BROUGHT
 
With known that in 6360 numbered law, the local government system in Turkey administrative structure, the distribution of financial resources, the political geography, the provision of local services and in areas such as recent as zoning and planning layout has undergone radical changes. In this context, Law No. 6360 in Turkey with the number increased to 30 metropolitan municipalities and special provincial administrations removed in these areas, villages and towns are transformed into a neighborhood. The 30 metropolitan municipalities and special provincial administrations Act abolished, converted in 1592 and 16.082 rural municipal districts and 27 new districts were established. With the mentioned law, 36 percent of the special provincial administration, 53 percent of the municipalities have been removed 47 percent of the villages. Our work will be mentioned changes brought to the financial structure of the laws of the metropolitan municipalities.The most important financial regulations imposed by law in this context consists of base realignment and some changes to the natural distribution of the share of local government relations. Accordingly, the total tax revenues from the General Budget to those outside the metropolitan municipalities skin 2.85% share to 1.5% and 1% share of the special provincial administration, 15 skin is reduced to 0.5%. However, Law No. 5779 general budget tax revenues should be given to metropolitan municipalities share of the total is raised to 4.5% from 2.5%; Again according to this law metropolitan municipality boundaries are removed from the general budget tax revenues collected through collection 5% to 6% in the total amount allocated to metropolitan municipalities. Apart from these, between provincial and district centers, in addition to more than offset the cost of provincial services in transportation costs will be added. Besides Istanbul, Izmir, Ankara populous city in the cost of services such as the crowding / concentration can be said that it will increase costs with the addition of service costs. In addition, the differences in the tax base in the new metropolitan; metropolitan municipalities receive less tax with the new law, they are confronted with large rural areas where they are required to take more services. On the other hand it is also expected that there will be a new tax burden for citizens living in rural areas.

Keywords: Law No. 3030, Law No. 6360, the Metropolitan Municipality, Changes in Financial Structure, Budget Shares, Local Authorities


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