MALİ DEVLET ve MALİ YURTTAŞLIK

Yıl 2026, Cilt: 18 Sayı: İYİ KAMU MALİ YÖNETİMİ (GOOD FISCAL GOVERNANCE): MALİ DEVLET, MALİ YURTTAŞLIK, MALİ DENETİM, MALİ SAYDAMLIK, MALİ HESAP VERME SORUMLULUĞU, ÖRTÜLÜ ÖDENEK, 14 - 30, 11.01.2026

Coşkun Can Aktan , Oğuz Kuyumcu

Öz

Devlet ile yurttaşlar arasındaki ilişki sadece “vergi tahsili”/“vergi ödeme” ile açıklanamaz. Mali devlet ve mali yurttaş arasındaki mali ilişkiler çok boyutludur ve bu ilişkilerin doğru dizayn edilmesi gerekir. Mali devlet ile mali yurttaş arasındaki mali bağ ve mali uyumun yazılı olmayan kuralları “mali sözleşme” olarak adlandırılır. Bu informel kurallar ve kurumlar mali alandaki güç ve yetkilerin, görev ve sorumlulukların nasıl olması gerektiğine dair normatif ilkelerdir. Bu informel ilkeler toplumsal uzlaşma ve toplumsal mutabakat zemininde oluştuktan sonra “mali anayasa” adı verilen yazılı bir hukuki sözleşmeye aktarılır. Bu çalışma söz konusu mali ilişkilerin nasıl tesis ve tanzim edilebileceğine dair normatif ilkeler ve kuralları ortaya koymayı amaçlamaktadır.

Anahtar Kelimeler

Mali devlet , Mali Yurttaşlık , Mali Sözleşme , Mali Anayasa

Kaynakça

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