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Kamu sektörünün önemli unsurlarından biri olan Belediyeler, toplumun taleplerini yerine getirmede büyük önem arz etmektedir. Bu talepler doğrultusunda, minimum harcamayla doğru ihtiyaçların karşılanabilmesi hedeflenmektedir. Yapılan harcamalar ve elde edilen gelirlerin sonucunda bir strateji belirlenerek gelecek döneme ilişkin mali durum ve beklentiler raporu hazırlanmaktadır. Bu çalışmada, GM (1,1) yöntemi kullanılarak bir büyükşehir belediyesinin gelirleri ele alınarak geleceğe yönelik gelir tahminleri yapılacaktır. Bir büyükşehir belediyesinin 2019-2023 yıllarına ait gelirleri; “Vergi Gelirleri, Teşebbüs Ve Mülkiyet Gelirleri, Alınan Bağış Ve Yardımlar, Diğer Gelirler, Sermaye Gelirleri, Alacaklardan Tahsilatlar, Red ve İadeler ve Gelir Toplamı” olmak üzere GM (1,1) yöntemi ile tahmin edilmiştir. Tahminleme sonucunda; “Vergi Gelirleri, Teşebbüs Ve Mülkiyet Gelirleri, Alınan Bağış Ve Yardımlar, Diğer Gelirler ve gelirler toplamı” için 2019-2023 gelecek dönem tahmini değerlerinde bir artış eğilimi görülmektedir. Ancak “Sermaye Gelirleri” için 2019-2023 gelecek dönem tahmini değerlerinde bir azalış eğilimi görülmektedir.
One of the important elements of the public sector, the municipalities are of great importance in meeting the demands of the society. In accordance with these requirements, it is intended to meet the right needs with the minimum expenditure. The results of the expenditure and the revenue are defined as a strategy and a report of the financial situation and expectations for the future period is prepared. In this study, the GM (1,1) method will be used to make future income forecasts by addressing the income of a majority municipality. The income of a metropolitan municipality for the years 2019-2023 is estimated by the GM method, including "Tax Revenue, Employment and Property Revenue, Required Donations and Aid, Other Revenue, Capital Revenue, Required Deposits, Red and Revenue and Total Revenue". As a result of the estimate; "Tax Revenue, Employment and Property Revenue, Required Donations and Aid, Other Revenue and Revenue Sum" for 2019-2023 has a tendency to increase in the future period estimates. However, there is a tendency to decrease in the future period estimates for 2019-2023 for "Capital Revenue".
Municipalities, one of the important elements of the public sector, are of great importance in meeting the demands of the society. In line with these demands, it is aimed to meet the right needs with minimum expenditure. A strategy is determined as a result of the expenses incurred and the revenues obtained, and a report on financial status and expectations for the upcoming period is prepared. In this study, future revenue estimates will be made by considering the revenues of a metropolitan municipality using the GM (1,1) method. The revenues of the metropolitan municipality for the years 2019-2023; Tax Revenues, Enterprise and Property Revenues, Donations and Aids Received, Other Revenues, Capital Revenues, Collections from Receivables, Rejection and Refunds and Revenue Total were estimated by GM (1.1) method. As a result of the estimation; For the total of Tax Revenues, Enterprise and Property Revenues, Donations and Aids Received, Other Revenues and revenues, there is an increasing trend in the estimated values of 2019-2023 future period. However, there is a decreasing trend in the estimated values of 2019-2023 future period for Capital Incomes.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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