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Türkiye’de belediyeler, türlerine göre büyükşehir belediyeleri, büyükşehir ilçe belediyeleri, il belediyeleri, ilçe belediyeleri ve belde belediyeleri şeklinde gruplandırılabilir. Bu kapsamda, 1390 belediye bulunmaktadır. Belediyeler, yerel hizmetleri karşılamak için kurulmuş idari ve mali özerkliğe sahip kuruluşlardır. Kendilerine verilen görevleri ifa etmeleri için belediyelerin gelirlere ihtiyaçları vardır. Belediyelerin gelirleri, öz gelirler ile merkezi yönetimden aldıkları paylardan oluşmaktadır. Bu gelirlerin belediyelerin, kendi faaliyetleri sonucunda ve kontrolünde gerçekleşen öz gelirlerinden karşılanması bütçeleme bakımından önem arz etmektedir. Bu gelirler, genel olarak vergi, harç, pay, mülk ve teşebbüs gelirleri ile para cezası gibi gelirlerdir. Belediyelerin diğer önemli gelir kaynağı ise merkezi yönetim ve diğer birimlerden yapılan transferlerdir. Bu çalışmada, belediyelerin öz gelir kalemleri üzerinde durulmuştur. Bu bağlamda öz gelirlerin bütçe gelirleri içindeki payı, vergi gelirlerine oranı ile merkezi bütçeden alınan payların toplam bütçe gelirleri içindeki payı belediye türleri itibarıyla değerlendirilmiştir. Çalışmada, belediyelerin mali özerkliği kapsamında tüm belediyelere bakıldığında gelirlerinin yarısının öz gelirlerinden sağlandığı görülmüştür. Bu durum belediye türleri itibarıyla bakıldığında ise büyükşehir belediyelerinin yaklaşık gelirlerinin dörtte birinin öz gelirlerden karşıladığı görülmüştür. Çalışmada belediyelerin mevcut öz gelirlerinde nasıl bir artışa gidileceği irdelenmiştir. Mevcut öz gelirlere ilişkin öneriler sunulmuştur. Buna ilave olarak belediyelerin yeni bir öz gelir artırma yönünden TIF modeli önerilmiştir. Bu model kısaca, belediyenin proje veya yatırımları sonucu artan taşınmaz değerlerinin vergi olarak belediyeye kazandırılmasıdır. Artan bu değerlerle de belediyenin söz konusu proje ve yatırımlarını finanse etmesi öngörülmektedir.
In Turkey, municipalities can be grouped in the form of major city municipalities, major city district municipalities, provincial municipalities, district municipalities and municipalities according to their kinds. There are 1390 municipalities in this area. Municipalities are administrative and financial autonomy organizations established to meet local services. The towns need income to fulfill their duties. The income of the municipalities is made up of their own income and share from the central management. The remuneration of these revenue from the municipalities’ own revenue resulting from their own activities and controls is important in terms of budgeting. These income are generally income such as tax, taxes, shares, property and effort income and money penalty. The other important source of income of the municipalities is the transfer from the central administration and other units. In this work, the municipalities are focused on their own income pennies. In this context, the share of the own income in the budget income, the proportion of the tax income and the share of the shares received from the central budget in the total budget income were assessed by the municipality types. In the study, the municipality’s financial autonomy in terms of all municipalities has seen that half of their income is provided from their own income. If this is the case, it is seen that about a quarter of the municipality’s income is received from its own income. In the study, it was questioned how the municipalities will increase their current own income. Recommendations on existing income have been presented. In addition, a new TIF model was proposed for the municipalities to increase their own income. This model is, in short, the granting to the municipality as a tax of increased immovable values as a result of the project or investment of the municipality. With this increase, the municipality is expected to finance the project and its investments.
Municipalities in Turkey can be grouped according to their types as metropolitan municipalities, metropolitan district municipalities, provincial municipalities, district municipalities and town municipalities. In this context, there are 1390 municipalities. Municipalities are organizations with administrative and financial autonomy established to meet local services. Municipalities need revenues to carry out the tasks assigned to them. The revenues of the municipalities consist of their own revenues and the shares they receive from the central government. It is important in terms of budgeting that these revenues are met by the municipalities' own revenues, which are realized as a result of their own activities and under their control. These incomes are generally income such as taxes, fees, pays, property and enterprise incomes and fines. Another important source of income for municipalities is transfers from the central government and other units. In this study, the own income items of municipalities are emphasized. In this context, the share of own revenues in budget revenues, their ratio to tax revenues and the share of central budget in total budget revenues are evaluated by type of municipality. In the study, when all municipalities are examined within the scope of the financial autonomy of municipalities, it is seen that half of their revenues are provided from their own revenues. When this situation is analyzed in terms of municipality types, it is seen that approximately one fourth of the revenues of metropolitan municipalities are met from their own revenues. In the study, it has been examined how to increase the existing own revenues of municipalities. Suggestions regarding current own incomes are presented. In addition, TIF model has been proposed for municipalities to increase their own revenues. In short, this model is the acquisition of real estate values, which are increased as a result of the projects or investments of the municipality, to the municipality as tax. With these increasing values, it is envisaged that the municipality will finance these projects and investments.
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