Mali YerelleĢme Teorilerinin Temel Yerel Gelir Türlerine BakıĢı

Yıl 2014, Cilt: 23 Sayı: 1, 251 - 266, 12.10.2014

Birsen Nacar Karabacak Yakup Karabacak

Öz

Mali yerelleşmenin klasik ve yeni teorilerinin ortak anlayışına göre; kaynakların israf edilmeden kamu sektörünün etkin bir yapıya kavuşturulması, bölge halkının, bölgeler arasında farklılaşan ihtiyaçlarının sunumuna karar verebilmesi ve bunun maliyetine katlanması ile sağlanabilir. Ancak yeni teoriler, maliyetlerin karşılanmasında kullanılacak bazı gelir türlerinin, politikacıları ters davranışlarda bulunmaya teşvik eden mali araçlar haline gelebileceğini ileri sürer. Bu çalışmanın amacı, mali yerelleşme teorilerinin, temel yerel gelir türlerine ilişkin yaklaşımlarını açığa çıkarmaktır. Bunun için her iki teori açısından yerel gelir türlerinin niteliği, önemi ve etkileri ele alınacak ve yeni teorilerin söz konusu gelir türlerinin ters teşvik etkilerini ortadan kaldırmaya yönelik çözüm önerileri açıklanacaktır.

Anahtar Kelimeler

Mali yerelleşme teorileri, yerel kamusal gelirler, hesap verebilirlik, asıl-vekil modeli, denk bütçe

Kaynakça

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