Publication: Belediye gelirlerinin tahsilat süreci ve İstanbul Büyükşehir Belediyesi örneği
Abstract
Belediyeler kanunlarla kendilerine yüklenen hizmetleri kesintisiz ve kaliteli bir şekilde sürdürebilmek için şüphesiz birtakım gelir kaynaklarına ihtiyaç duymaktadır. Bu kapsamda, birçok ülkede olduğu gibi ülkemizde de belediyelere merkezi yönetim tarafından sağlanan ve transfer geliri olarak nitelendirdiğimiz gelir kaynaklarının yanı sıra, tahakkuk ve tahsilat işlemlerini bizzat kendilerinin yürütecekleri öz gelir kaynakları da sağlanmıştır. Ülkemizde belediyelerin toplam gelirlerinin yaklaşık %50’sini oluşturan öz gelirlerin eldeki tüm araçlar kullanılarak takip ve tahsil işlemlerinin etkin bir şekilde yürütülmesinin, sınırlı olan bu kaynaklardan maksimum verim elde edilmesi açısından oldukça önemli olduğu düşünülmektedir. Bu çalışmada, belediyelerin gelir kaynaklarının tahsilatı konusunda tabi oldukları mevzuat çerçevesinde uygulayabilecekleri tahsilat yöntemleri incelenerek, bu yöntemleri ne derece etkin kullanabildiklerinin ve uygulamada karşılaştıkları sorunların tespit edilmesi amaçlanmıştır. Çalışmada detaylı bir inceleme yapabilmek amacıyla bir örnek üzerinden çalışma ihtiyacı hissedilmiş ve İstanbul Büyükşehir Belediyesi (İBB) Gelirler Müdürlüğü’nün tahsilat süreçleri analiz edilmiştir. Amme alacaklarının tahsili konusunda belediyeler 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun hükümlerini uygulamak durumundadır. Bu kapsamda, süresinde tahsil edilemeyen alacaklar konusunda 6183 sayılı Kanun’da yer alan cebren tahsil yöntemleri çalışmaya önemli bir çerçeve çizmiştir.Çalışma üç bölümden oluşmaktadır. Birinci bölümde, Türkiye’de belediyelere yasalarla sağlanan gelir kaynakları konusunda genel bilgilere yer verilmektedir. İkinci bölümde ise, belediyelerin tabi oldukları yasal mevzuat çerçevesinde cebren tahsil yöntemleri tanıtılmıştır. Birinci ve ikinci bölüme ilişkin veriler literatür ve mevzuat taranması yoluyla elde edilmiştir. Üçüncü bölümde ise doküman analizi ve mülakat teknikleri kullanılarak İBB Gelirler Müdürlüğü’nün amme alacaklarına ilişkin tahsilat süreci, kullanılan tahsilat yöntemleri ve bu yöntemleri kullanma konusunda yaşanan zorluklar ve kısıtlılıklar analiz edilmiştir.
Municipalities, undoubtedly need a number of revenue sources in order to maintain the services imposed on them by laws in an uninterrupted and high-quality way. In this context, as in many countries, in our country, besides the revenue sources provided by the central government to municipalities and which we define as transfer revenue, the self-revenue sources that they will carry out the accrual and collection transactions themselves were provided. In our country, it is considered that the effective execution of follow-up and collection transactions the own revenues, which constitute approximately 50% of the total revenues of the municipalities, by using all the tools available, is very important in terms of obtaining maximum efficiency from these limited sources.In this study, it is aimed to determine how effectively the municipalities can use these methods and the problems they encounter in practice by examining the collection methods that can be applied within the framework of the legislation they are subject to for the collection of revenue sources. In the study, the need was felt to work through a sample in order to conduct a detailed examination and collection processes of the Istanbul Metropolitan Municipality (IMM) Revenues Directorate were analyzed. Municipalities are obliged to apply the provisions of Law “Law on Collection Procedure of Public Receivables” No. 6183 regarding the collection of public receivables. In this context, the compulsory collection methods contained in Law No. 6183 regarding the receivables that cannot be collected on time have drawn an important framework for the study.The study consists of three parts. In the first chapter, general information about the revenue sources provided to municipalities in Turkey by law is provided. In the second chapter, methods of compulsory collection within the framework of the legal legislation that municipalities are subject to are introduced. The data regarding the first and second chapters were obtained by search literature and legislation. In the third chapter, by using document analysis and interview techniques, the collection process for the public receivables of İBB Revenues Directorate, the used collection methods, the difficulties and limitations in using these methods are analyzed.
Municipalities, undoubtedly need a number of revenue sources in order to maintain the services imposed on them by laws in an uninterrupted and high-quality way. In this context, as in many countries, in our country, besides the revenue sources provided by the central government to municipalities and which we define as transfer revenue, the self-revenue sources that they will carry out the accrual and collection transactions themselves were provided. In our country, it is considered that the effective execution of follow-up and collection transactions the own revenues, which constitute approximately 50% of the total revenues of the municipalities, by using all the tools available, is very important in terms of obtaining maximum efficiency from these limited sources.In this study, it is aimed to determine how effectively the municipalities can use these methods and the problems they encounter in practice by examining the collection methods that can be applied within the framework of the legislation they are subject to for the collection of revenue sources. In the study, the need was felt to work through a sample in order to conduct a detailed examination and collection processes of the Istanbul Metropolitan Municipality (IMM) Revenues Directorate were analyzed. Municipalities are obliged to apply the provisions of Law “Law on Collection Procedure of Public Receivables” No. 6183 regarding the collection of public receivables. In this context, the compulsory collection methods contained in Law No. 6183 regarding the receivables that cannot be collected on time have drawn an important framework for the study.The study consists of three parts. In the first chapter, general information about the revenue sources provided to municipalities in Turkey by law is provided. In the second chapter, methods of compulsory collection within the framework of the legal legislation that municipalities are subject to are introduced. The data regarding the first and second chapters were obtained by search literature and legislation. In the third chapter, by using document analysis and interview techniques, the collection process for the public receivables of İBB Revenues Directorate, the used collection methods, the difficulties and limitations in using these methods are analyzed.