Litvanya’da Yerel Yönetimlerin Mali Yapılanması

Yıl 2025, Cilt: 34 Sayı: 1, 83 - 119, 24.01.2025

Ceyda Şataf , Serap Gül Kır

Öz

Litvanya, 1992 yılında kabul edilen Anayasa’sı uyarınca yarı başkanlık sistemine sahip Parlamenter Cumhuriyettir. Ademi merkeziyetçi, üniter bir devlet olan Litvanya, merkezi yönetim ve özerk yerinden yönetim olarak örgütlenmiştir. Yerel yönetimler bölge yönetimi ve belediyeler olmak üzere iki türden oluşur. Anayasa ve yasalarla belediyenin işlevleri belirlenmiştir. 60 belediyeden oluşan Litvanya’nın tek kademeli bir yerel yönetim yapısı vardır. Yerel yönetimler anayasal temele sahip olmakla beraber Yerel Yönetim Kanunu’nda düzenlenmiştir. Avrupa Yerel Yönetim Özerklik Şartı 1996 yılında imzalanıp 1999 yılında onay verilmiştir. Yerel idarelerim gelir kaynakları Yerel Yönetim Yasası’nda ifade edilmiştir. Yerel yönetim Yasası’nda, her bir yerel yönetim biriminin kendi hazırlayıp onay verdiği özerk bir bütçesi vardır. Bütçe Kanunu’nda belediye borçlanma yapabilmek için tahmini olarak gelirlerinin % 60 oranında limit konulmuştur. Bu çalışma, Litvanya yerel yönetimlerini yapısal, işlevsel ve mali açıdan çeşitli yönleri ile incelemeyi amaçlamaktadır.

Anahtar Kelimeler

litvanya, yerel yönetimler, mali yapı

Kaynakça

• Aleksandrova, V., N. Krasteva, G. Kresnaliyska, Y. Petrova ve P. Baldzhiev (2021). “Municipalities’ own revenue as an instrument for financial independence”, Globalization and its Socio Economic Consequences, SHS Web of Conferences 92, 07003 (2021), https://doi.org/10.1051/shsconf/20219207003 (12.04.2023).
• Bakken, L. A. (1997). Baltic Experiences in Local Government: The Historical Development of Local Authority and Local Governance in Lithuania, Latvia, and Estonia. Hamline Law Review, 20(3), 641-666.
• Burbulyte-Tsiskarishvili. G., A. Kutkaitis, I. Normante (2013). Local Governments as The Main Actors of Regional Development in Lithuania, Paper presentation for the 21st NISPAcee conference "Regionalizationand Inter-regional Cooperation" WG 1 Working group on Local Government.
• Chandler, M. (2003). Revenue Raising and Accountability of Local Governments in Lithuania, NISPAcee Working Group 5: Public Finance and Accounting, https://www.nispa.org/files/conferences/2003/wg_5/chandler.pdf , (12.04.2023)
• Clerck, S., Y. Koshima, V. Nguyen, I. Aziz ve S. Yläoutinen (2019). Republic of Lithuania, Fiscal Transparency Evaluation, Fiscal Affairs Department, IMF Country Report No. 19/122.
• Council of European Municipalities and Regions, Local and Regional Governments in Europe Structures and Competences, https://www.ccre.org/img/uploads/piecesjointe/filename/CEMR_structures_and_competences_2016_EN.pdf (12.04.2023). Country Profile/Lithuania (2016). http://www.oecd.org/regional/regional-policy/profileLithuania.pdf (03.03.2023). Davulis, G. (2007). The analysis of Finance System of Lithuanian Local Authorities, Intellectual Economics, No:1, 29-39, https://www3.mruni.eu/~int.economics/1nr/Gediminas%20DAVULIS.pdf (12.04.2023).
• Davulis, G, K. Peleckis ve N. Slavinskaitė (2013). Development of Local Municipality Taxes and Principles of Fiscal Policy in Lithuania, American International Journal of ContemporaryResearch, 3(8). 38-50.
• ESPON (2021). Territorial Patterns and Relations in Lithuania, Inspire Policy Making with Territorial Evidence https://www.espon.eu/sites/default/files/attachments/Lithuania%20Territorial%20Fiche%20.pdf (25.03.2023).
• European Charter of Local Self-Government (2016). Congress of Local and Regional Authorities of theCouncil of Europe, Council of Europe
• Eurostat,Lithuania total general government expenditure, local government, Data extracted on 22/03/2023 09:51:19 from [ESTAT]
• Ginevičius, R., N. Slavinskaitė ve D. Gedvilaitė (2014). Regional Differentiation of Revenues Collected by Local Governments of Lithuania, Business, Management and Education, 12(2), 181-193.
• Hawkesworth, I., R. Emery, J. Wehner ve J. Saegert (2010). Budgeting in Lithuania, OECD Journal on Budgeting, Volume 2010/3.
• Improvement in Governance and Management in Central and Eastern European Countries, https://www.sigmaweb.org/publicationsdocuments/1830439.pdf (08.03.2023).
• Karaer, A. (2022). “Yerel Yönetimlerde Mali Kural Uygulamaları ve Türkiye İncelemesi”, Maliye Dergisi, 182:179-208.
• Kuokstis, V., R. Vilpisauskas, D. Jahn (2022). Governance Sustainable Policies Democracy, Lithuania Report, Sustainable Governance Indicators 2022.
• Kraujutaityte, L., R. Riekasius, G. Burbulyte-Tsiskarishvili (2014). Territorial Decentralization in Lithuania: a Missing Continuum, Socialiniaityrimai / SocialResearch. 2014. Nr. 1 (34), 53–62.
• Lithuania Issues in Municipal Finance, (2002), Infrastructure and Energy Sector Unit Latvia, Lithuania, and Poland Country Unit Europe and Central Asia Region, https://openknowledge.worldbank.org/server/api/core/bitstreams/d95caf53-8068-584a-979a-2dffef3dac5f/content, (05.05.2023)(.
• Loizidou I. ve G. Mosler-Törnström (2012). Local and regional democracy in Lithuani, The Congress of Localand Regional Authorities, Council of Europe, CPL(22)3REV.
• Ministry of the Interior of the Republic of Lithuania (2015). Local Self-Government. https://vrm.lrv.lt/en/activities/local-self-government (11.04.2023).
• Mingėlaitė, D. (2013). Problems of Financial Independence of Municipalities, GISAP, Mykolas Romeris University, https://oaji.net/articles/2015/1919-1432726448.pdf , (02.05.2023).
• Mıngėlaıtė D., Novıkevıčıus V.,(2012). Legal Regulation of Municipal Budgets’ Revenue in Lithuania, https://www.law.muni.cz/sborniky/dny_prava_2012/files/Verejnafinancnicinnost/MingelaiteDovile_NovikeviciusVaitiekus.pdf
• OECD (1999). Public Management Profiles of Central and Eastern European Countries: Lithuani, Support for OECD (2022). https://www.oecd.org/regional/LTU-RCG2022.pdf (22.03.2023).
• Pereira, A.T. ve S. B. Blondal (2018). Local democracy in Lithuania, Congress of Local and Regional Authorities, Council of Europe.
• Piasecka, A. (2010). Nations in Transit 2010, Democratization from Central Europe to Eurasia, Lithuania, https://pdf.usaid.gov/pdf_docs/PNAEB349.pdf, (02.05.2023).
• Republic of Lithuania Law on Local Self-Government (1994). https://e seimas.lrs.lt/portal/legalActPrint/lt?jfwid=p888efdss&documentId=c18a8ae0f55e11e3b62ec716086f051f&category=TAD (06.03.2023).
• SIGMA (Support for Improvement in Governance and Management in Central and Eastern European Countries) (1999). PUBLIC MANAGEMENT PROFILES OF CENTRAL AND EASTERN EUROPEAN COUNTRIES: LITHUANIA, https://www.sigmaweb.org/publicationsdocuments/1830439.pdf, (12.04. 2023).
• Skauronė, L., A. Miceikienė, R. Krikštolaitis (2020). The Impact of Fiscal Policy Measures on the Financial Autonomy of Rural Municipalities: Case of Lithuania, Virtual conference, Croatia, pp.157-172 https://hrcak.srce.hr/file/364975 (12.04.2023).
• Šaparnienė, D. ve Lazauskienė, A. (2012). Local Government in Lithuania. Local Government in the Member States of the European Union: a comparative legal perspective, National Insiıtute of Public Administration (Ed. Manuel Moreno A.). Spain 389-410.
• Šaparnienė, D., A. Lazauskienė, M. Oksana, J. Vita (2021). Local Self-Government in Lithuania. Local Self-Government in Europe. (Ed.B. Brezovnik, I. Hoffman, J. Kostrubie). LexLocalis, 277-324.
• Tamošiūnas, T., V. Stanytė (2015). Fıscal Decentralisation In Lithuania In The Context of EU Countries, https://dk.upce.cz/bitstream/handle/10195/64708/TamosiunasT_FiscalDecentralisation_2015.pdf?sequence=1&isAllowed=y, (05.05.2023).
• Tekdere, M. (2019). “Avrupa Birliği Üyesi Ülkelerin Yerel Yönetim Yapıları”.Türk & İslam Dünyası Sosyal AraştırmalarDergisi, 6(20), 248-282.
• Türkiye Cumhuriyeti Dış İşleri Bakanlığı (2023). https://www.mfa.gov.tr/litvanya-siyasi-gorunumu.tr.mfa (22.03.2023).
• The Constitution of The Republic of Lithuania (1992). https://lrkt.lt/en/about-the-court/legal-information/the-constitution/192 (08.03.2023).
• Ulusoy, A., M. Tekdere (2020). AB Üyesi Ülkelerdeki Yerel Vergi Uygulamaları ve Türkiye’deki Belediyeler İçin Vergi Önerileri, Balkan Sosyal Bilimler Dergisi, 9(17), 37-70.
• Varcan, N., A. Taraktaş, C. Hacıköylü (2013). Yerel Yönetimler. (Ed. Canan Hacıköylü). Anadolu Üniversitesi Açıköğretim Fakültesi Yayını. http://www.mku.edu.tr/files/1005-4ffd3dc1-0832-4e8f-b9e7-e6e1349a4b0b.pdf (25.03.2023).
• Žigienė G. (2007). Transformations of Local Government Finance In Lithuania During The Transition, Transformations in Business & Economics, Vol. 6, No 1 (11), 53-70.