Yaklaşım, İlke ve Unsurları Çerçevesinde Mali Yerelleşmeyi Anlamak

Yıl 2018, YEREL YÖNETİMLER ÖZEL SAYISI, 113 - 140, 27.04.2018

Çiğdem Akman

https://doi.org/10.30626/tesamakademi.419243

Öz

Son yıllarda mali yerelleşme
kavramı giderek popüler hale gelmektedir. Mali yerelleşme yerel yönetimlerin
bağımsız karar alabilme ve uygulayabilme yetkisinin olmasının yanı sıra kendi
gelirlerini ve harcamalarını belirlemede özerk olmaları ve yeterli öz kaynağa
sahip olmaları gerektiğine işaret etmektedir. Çok konuşulan ve tartışılan bir
kavram haline gelen mali yerelleşme dünyanın birçok ülkesinde yapılan
yerelleşme reformlarının önemli bir boyutunu oluşturmaktadır. Buradan hareketle
çalışmanın amacı çok boyutlu ve ortak tanımı olmayan bir kavram olan mali
yerelleşmeyi anlayabilmek için kavramı yaklaşım, ilke ve unsurları çerçevesinde
ele almaktır. 

Anahtar Kelimeler

Yerel Yönetimler, Yerelleşme, Özerklik, Mali Özerklik, Mali Yerelleşme

Understanding the Fiscal Decentralization in the Approach, Principles and Components

Öz

In
recent years, the concept of fiscal decentralization has become increasingly
popular. Fiscal decentralization refers to the fact that local governments have
the authority to make independent decisions and implement, as well as to be
autonomous in determining their own revenues and expenditures and have
sufficient resources of self-sufficiency. Fiscal decentralization, which has
become a widely spoken and debated concept, constitutes an important dimension
of decentralization reforms in many countries of the world. The aim of the
study is to deal with the concepts, principles and elements of the concept in
order to understand the concept of multidimensional and non-common definition
of fiscal decentralization.

Anahtar Kelimeler

Local Governments, Decentralization, Autonomy, Fiscal Autonomy, Fiscal Decentralization

Kaynakça

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