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Bu çalışmada finansman kaynağı olarak belediyeler ve bağlı idarelerde borçlanma yapısı incelenmiştir. Borçlanmanın temel amacı, belediyelerde borçlanmaya ilişkin uygulamalar, borçlanma türleri, yurt içi ve yurt dışı banka ve finans kurumlarından yapılan borçlanma kapsamında Ankara Büyükşehir Belediyesi (ABB)’nin, EGO Genel Müdürlüğü (EGO)’nun, Ankara Su ve Kanalizasyon İdaresi (ASKİ) Genel Müdürlüğü’nün 2019-2020 ve 2021 yılları arasında gerçekleşen 3 yıllık bütçe giderleri, ABB, EGO Genel Müdürlüğü ve ASKİ Genel Müdürlüğü’nün 2019-2020 ve 2021 yılları bütçe gelir ve giderleri ile borçları incelenmiştir. Belediyelerin hazine garantili dış borç stokları, ABB, ASKİ Genel Müdürlüğü ve EGO Genel Müdürlüğü’nün hazine garantili dış borçları, 2015 yılı ile 2020 yılları arası yerel yönetimler konsolide bilançosu ve borç dağılımı, 2015 ile 2020 yılları arası belediyelerin bütçe gerçekleşme durumları, belediyelerin türlerine göre öz gelirleri ve genel bütçe vergi gelirlerinden alınan payları ayrı ayrı incelemiştir. Araştırmada kullanılan veriler, birincil kaynaklardan alınarak değerlendirmeye tabi tutulmuş olup, ABB, EGO Genel Müdürlüğü ve ASKİ Genel Müdürlüğü’ne ait mali veriler kullanılarak analiz çalışmaları yürütülmüştür. Belediyelerde borçlanma gerekçesi olarak bilinen en temel nedenler arasında, vatandaşların kentsel ihtiyaçlarının sürekli bir şekilde artmasına paralel olarak belediyelerin bu hizmetleri karşılayacak derecede yeterli finansal kaynağa sahip olmamaları gelmektedir. Bu sebeple belediyelerde borçlanma konusu araştırmaya değer bulunmuştur. Bu çerçevede ABB, EGO Genel Müdürlüğü ve ASKİ Genel Müdürlüğü örnek çalışma alanı olarak belirlenmiştir.
This study examined the structure of debt in the municipalities and associated administrations as a source of financing. The main objective of the debt is the 3 year budget expenditure between 2019-2020 and 2021 of the Ankara Metropolitan Municipality (ABB), EGO General Directorate (EGO), Ankara Water and Sanitation Administration (ASKİ) General Directorate, ABB, EGO General Directorate and ASKİ General Directorate’s 2019-2020 and 2021 budget revenues and expenditure and debts. The treasury guaranteed external debt stocks of municipalities, the treasury guaranteed external debt of the ABB, ASKI General Directorate and EGO General Directorate, the consolidated balance sheet and debt distribution of local governments between 2015 and 2020 years, the conditions of the budget realization of municipalities between 2015 and 2020 years, the own income according to the types of municipalities and the share of the total budget tax income have been examined separately. The data used in the research was subject to evaluation by taking from primary sources, and the analysis work was carried out using the financial data of the ABB, EGO General Directorate and ASKI General Directorate. One of the most fundamental reasons known as the reason for debt in municipalities is that, parallel to the continuous increase of the urban needs of citizens, municipalities do not have sufficient financial resources to meet these services. For this reason, the borrowing issue in the municipalities is worth investigating. In this framework, ABB, EGO General Directorate and ASKI General Directorate have been determined as an example work area.
In this study, the borrowing and debt structures of municipalities as a source of finance have been examined. Borrowing purposes, the borrowing processes applied by municipalities, types of borrowings and debts, debt raised from international and domestic banks and financial institutions, the budget expenditures of three years alone and, revenues, expenditures, and debts for the three years budget of Ankara Metropolitan Municipality (ABB), EGO General Directorate, ASKİ General Directorate between 2019-2020 and 2021 expenditures were analyzed. The guarantees from given for external debt stocks of local governments, treasury-guaranteed for foreign debts of ABB, ASKİ General Directorate, EGO General Directorate, the consolidated balance sheet and debt distribution of local governments between 2015 and 2020, the budget realization status of municipalities between 2015 and 2020, the equity revenues of municipalities according to their types and share received from general budget tax revenues were separately examined. Data used in this study were taken from primary sources and data analysis and evaluation were carried out using the financial data from ABB, ASKİ General Directorate, EGO General Directorate. Results showed that borrowing in municipalities is common due to deficits in municipalities which makes them difficult to have sufficient financial resources to meet services in parallel with the continuous increase in urban needs of people. For this reason, the issue of borrowing in municipalities has been found worthy of research. In this context, ABB, EGO General Directorate, ASKİ General Directorate have been determined as exemplary areas of the study.
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