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

Yıl 2017, Cilt: 1 Sayı: 2, 229 - 250, 20.11.2017

Serdar Yılmaz Ayşe Güner

Öz

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.

Anahtar Kelimeler

Yerel Yönetim Reformu, Siyasal, İdari, Mali Takdir ve Hesapverilebilirlik, Yerel Yönetim Gelirleri, Türkiye

Kaynakça

• Akilli, H. and Akilli, H. S. (2014). Decentralization and recentralization of local governments in Turkey. Procedia Social and Behavioral Sciences 140: 682-686. Arıkboğa, E. (2013). Gecmişten Geleceğe Büyüksehir Belediye Modeli (From the past to the future Metropolitan Municipal Model). Yerel Politikalar 3 (1): 48-96. Arıkboğa, E. (2014). Büyüksehir Belediye Meclislerindeki Temsil Adaletsizliğinin Coğrafi ve Siyasi Görünümleri (Geographical and Political Outlook of Representation Injustice in Metropolitan Municipality Councils). Marmara Üniversitesi Siyasal Bilimler Dergisi, 2 (2): 35-61. Arıkboğa, Ü. 2015. Türkiye’de Büyüksehir Belediyesi Transfer Sistemi ve 6360 Sayılı Kanunun Etkileri (The Metropolitan Municipality Transfer System in Turkey and the Effects of Law No.6360). İ.İ.B.F. Dergisi 37 (2): 1-39. Aslam, G., and Yilmaz S. (2011). Impact of Decentralization Reforms in Pakistan on Service Delivery - An Empirical Analysis. Public Administration and Development 31 (3): 159-171. Aytac, S. E. (2014). Distributive Politics in a Multiparty System: The Conditional Cash Transfer Program in Turkey. Comparative Political Studies 47 (9): 1211-1237. Basbakanlik. (2005). Türkiye’de Yonetimler Arası Mali İlişkiler: Sorunlar ve Çözüm Önerileri (Intergovernmental Fiscal Relations in Turkey: Problems and Solution Recommendations). Ankara. Bayraktar, S. U., and Altan, C. (2013). Explaining Turkish Party Centralism: Traditions and Trends in the Exclusion of Local Party Offices in Mersin and Beyond. In Negotiating Political Power in Turkey: Breaking Up the Party by Elise Massicard and Nicole Watts (eds) Routledge, Oxon: 17-36. Blom-Hansen, J., Houlberg, K., Serritzlew, S., and Triesman, D. (2016). Jurisdiction Size and Local Government Policy Expenditure: Assessing the Effect of Municipal Amalgamation. American Political Science Review 110 (4): 812-831. Dahl, R. E. and Tufte, R. (1973). Size and Democracy. Stanford: Stanford University Press. Ebel, R. D. and Taliercio, R. (2005). Subnational Tax Policy and Administration in Developing Countries. Tax Notes International: 919-936. Edwards, B., Yilmaz, S., and Boex, J. (2015). Decentralization as a Post-Conflict Strategy: Local Government Discretion and Accountability in Sierra Leone. Public Administration and Development, 35: 46-60. Eligur, B. (2009). Turkey’s March 2009 Local Elections. Turkish Studies 10 (3): 469-496. Falleti, T. (2005). A Sequential Theory of Decentralization: Latin American Cases in Comparative Perspective. American Political Science Review 99 (3): 327-346. Fox, W. F., and Gurley, T. (2006). Will Consolidation Improve Sub-National Governments?. World Bank Policy Research Working Paper 3913, World Bank: Washington, D.C. Gul, H., Kamalak, I., and Kiris, H. M. (2016). Local and Urban Administrations, Politics, and Elections in Turkey. In Comparative Studies and Regionally-Focused Cases Examining Local Governments, Sadioglu, U, Dede K (eds.) IGI Global: Pennsylvania: 182-206. Guner A, and Yilmaz, S. (2006). Belediye Gelirlerinin Esneklik Analizi” (Buoyancy Analysis of Municipal Revenues). Legal Mali Hukuk Dergisi, 15: 673-685. Gurakar, E. C. (2016). Politics of Favoritism in Public Procurement in Turkey. Palgrave Macmillan US: Basingstoke, United Kingdom. Hooge, L., and Marks, G. (2009). Does Efficiency Shape the Territorial Structure of Government?. Annual Review of Political Science, 12: 225-241. Kuran, H. (2015). Turk Yerel Yönetim Sisteminde Yeni Bir Kurum: Yatırım İzleme ve Koordinasyon Başkanlığı (A New Institution in the Turkish Local Government System: Directorate of Investment Monitoring and Coordination). Kayfor Bildiri Kitabi: Konya: 207-218. Local Development International. (2013). The Role of Decentralisation/Devolution in Improving Development Outcomes at the Local Level: A Review of the Literature and Selected Cases. UK Department for International Development, London. Marschall, M., Aydogan, A., and Bulut, A. (2016). Does Housing Create Votes? Explaining the Electoral Success of the AKP in Turkey. Electoral Studies 42: 201-212. Mahieu, S, and Yilmaz, S. (2010). Local government discretion and accountability in Burkina Faso. Public Administration and Development 30 (5):329–344. Ministry of Finance. General Directorate of Budget and Fiscal Control, http://www.bumko.gov.tr Ministry of Finance. General Directorate of Public Accounts, www.muhasebat.gov.tr Ministry of Interior. General Directorate of Local Authorities, General Activity Report for Local Authorities, 2012 and 2014. Sadioglu, U., Dede, K., and Yuceyilmaz, A. A. (2016). The Significance of the 2014 Local elections in Turkey for Decentralization and Local Autonomy. In Comparative Studies and Regionally-Focused Cases Examining Local Governments, Sadioglu, U, Dede K (eds.) IGI Global: Pennsylvania: 182-206. Savas-Yavuzcehre, P. (2016). The Effects of the Law No. 6360 on Metropolitan Municipality System in Turkey. European Scientific Journal August: 291-303. Sayari, S. (2014). Interdisciplinary Approaches to Political Clientelism and Patronage in Turkey. Turkish Studies, 15 (4): 655-670. Schneider, A. (2003). Decentralization: conceptualization and measurement. Studies in Comparative International Development 38 (3): 32–57. Smoke, Paul. (2015a). Rethinking Decentralization: Assessing Challenges to a Popular Public Sector Reform. Public Administration and Development. 35 (2): 97-112. Smoke, Paul. (2015b). Managing Public Sector Decentralization in Developing Countries: Moving Beyond Conventional Recipes. Public Administration and Development. 35 (4): 250-262. Triesman, D. (2007). The Architecture of Government: Rethinking Political Decentralization. Cambridge, UK: Cambridge University Press. Venugopal, V., and Yilmaz, S. (2009). Decentralization in Kerala: panchayat government discretion and accountability. Public Administration and Development 29: 316–329. Venugopal, V., and Yilmaz, S. (2010). Decentralization in Tanzania: an assessment of local government discretion and accountability. Public Administration and Development 30 (3): 215–230. Yilmaz S., Beris, Y., and Serrano-Berthet R. (2010). Linking Local Government Discretion and Accountability in Decentralization. Development Policy Review 28 (3): 259–293. Yilmaz, S., and Venugopal, V. (2010). Obstacles to decentralization in Ethiopia: political control versus discretion and accountability. In Decentralization in Developing Countries Global Perspectives on the Obstacles to Fiscal Devolution, Martinez-Vazquez J, Vaillancourt F (eds). Edward Elgar: Massachusetts: 466–489. Yilmaz, S., and Venugopal, V. (2013). Local Government Discretion and Accountability in the Philippines. Journal of International Development, 25 (2): 227-250. Yilmaz, S. (2009). Decentralization in Ghana: Local government discretion and accountability. Regional Development Studies, 13: 62-83 Yilmaz, S., and Guner, A. (2013). Local Government Discretion and Accountability in Turkey. Public Administration and Development, 33 (2): 125-142.