SON DEĞİŞİKLİKLERİN TÜRKİYE’DE YEREL YÖNETİMLERİN TAKDİR HAKKI VE HESAP VERİLEBİLİRLİK ÜZERİNDEKİ ETKİSİ

Türkiye’de 2000 yılı sonrasında yapılan yerel yönetim reformları bu idarelere kısmen takdir hakkı tanırken, vatandaşlara yönelik aşağı doğru hesapverilebilirlik açısından önemli ölçüde başarısız kalmıştır. 2012 yılında hükümet yerel yönetimlerin birleştirilmesi yoluyla hizmet sunumunda ölçek ekonomilerini gerçekleştirmek amacıyla ikinci bir düzenlemeyi gerçekleştirmiştir. Bu çerçevede, belediyeleri yeniden yapılandırılmış, büyükşehir belediyesi sınırlarındaki il özel idareleri kaldırılmış ve pek çok köy idaresi mahalleye dönüştürülmüştür. Bu çalışma, daha once Türkiye’de yerel yönetimlerin takdir yetkisi ve hesap verilebilirliği üzerine yapılan analize parallel olarak, son değişikliklerin etkisini araştırmaktadır. Makale esas olarak yerel yönetimlerin gelirleri konusunda odaklanmaktadır zira yapılan düzenlemeler en çok mali yapıyı etkilemiştir. Maliye Bakanlığı tarafından yayınlanan verilerin analizi ile elde edilen ilk sonuçlar, yerel yönetimlerin yönetimler arası mali transferlere daha fazla bağımlı hale geldiğini göstermektedir.

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