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 ASOS INDEKS
  Citation Number 2
 Views 9
Azerbaycan'da Yerel Yönetimler ve Yerel Yönetimlerin Mali Yapısı
2019
Journal:  
Ekonomi İşletme ve Maliye Araştırmaları Dergisi
Author:  
Abstract:

The countries affiliated to the Union of Soviet Socialist Republics (USSR) have undergone financial transformation following the disintegration and separation of the Soviet Union. The aim of this study is to show how managerial and economic transformation manifests within the framework of public finance and local governments. In this study, which will examine the example of Azerbaijan, which is one of the countries separated from the USSR, the local taxes will be evaluated with the focus of local governments on local taxes, which include the financing of local services. After the USSR period, many administrative and economic reforms were realized in Azerbaijan. Relations with Europe have been increased while moving away from the Eastern Bloc understanding. During this period, local governments and the financial structure of local governments were regulated by legal norms. Azerbaijan's adoption of the European Charter of Local Self-Government was decisive in the reforms that took place. Local government units in the country consist of municipalities, local district governorships and autonomous units. Since the country's economy is a transition economy, the increase in public expenditures is considered natural. In the country's tax system, there are taxes specific to local governments. The local budget is calculated separately from the central budget and there is also financial transfer from the center to the local. Local income is divided into local taxes and payments. In order to increase the efficiency of local governments, regulations are being made to strengthen the financial structure of local governments and further regulation is needed. Regulations that are considered to improve local revenues need to continue with consistent progress and to reduce the rate of transfer revenues without reducing the level of local services. This will alleviate the distribution burden of the central budget while improving the local financial structure.

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Ekonomi İşletme ve Maliye Araştırmaları Dergisi

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