Publication: Belediye hesap işlerinin teftişi
Abstract
BELEDİYE HESAP İŞLERİNİN TEFTİŞİ Bu tez çalışmasında belediyelerin hesap işlerinin teftişinden bahsedilmektedir.Bu konu ile paralel olarak Türkiye'de belediyeciliğin tarihçesinden bahsedilmekte ve geçmişten günümüze gelinceye kadar belediciliğin hangi aşamalardan ve kurumsal kimliklerden geçtiği açıklanmaktadır. Belediye hesap işleri dahilinde bütçe ve kesin hesaplar konularında gerekli bilgiler verilmektedir.Bütçe ve kesin hesabın yanında, yasal paylar ve sosyal amaçlı yardımlardan da bahsedilmekte, bu yasal paylar ve teftişi ile ilgili açıklamalı bilgiler verilmektedir. Belediye gelirleri arasında önemli bir paya sahip belediye vergi ve harçlarından bahsedilmekte,tarifeler ve tahakkuk konularında geniş bilgiler verilmektedir.Belediye hesap işleri ile doğrudan ilgili olan Vergi Usul Kanunu , Kamu İhale Kanunu ve ilgili diğer mevzuatla ilgili açıklayıcı bilgiler verilmektedir. Belediye hesap işlerinin teftişi ile ilgili olarak belediye muhasebesinde kullanılan hesapların detaylı olarak çalışma mantığından bahsedilmekte ve hesapların teftişi konusunda detaylı bilgiler verilmektedir. Sonuç olarak belediyelerde mevcut sistem ele alınmış,sistemin eksiklik ve aksaklıkları değerlendirilmiş, aynı zamanda sistemin nasıl daha etkin çalışması gerektiği hususunda önerilerde bulunulmuştur.
MUNICIPALITY FINANCIAL DEPARTMENT INSPECTION Financial department inspection of municipalities is discussed in this thesis study. The history of municipality is discussed as parallel to this subject and it is explained that which phases and institutional identities the municipalities have experienced until today. Required information is given about budget and final accounts in municipality paymastership. It is also discussed about legal shares and social relief in addition to budget and final account and annotated information is given about these legal shares and their inspection. It is discussed about municipality taxes and duties, that have an important share among the municipality incomes, and broad information is given about the subjects of price lists and verification. Annotated information is given about Tax Procedure Law, Public Tender Law and the other related legislation that are directly related to municipality paymastership. It is discussed about the working logic of the accounts used in municipality accounting related to inspection of municipality paymastership and detailed information is given about inspection of accounts. Finally, current system is dealt with, deficiencies and lamenesses of the system are evaluated, at the same time, suggestions are given about how the system should work more effective.
MUNICIPALITY FINANCIAL DEPARTMENT INSPECTION Financial department inspection of municipalities is discussed in this thesis study. The history of municipality is discussed as parallel to this subject and it is explained that which phases and institutional identities the municipalities have experienced until today. Required information is given about budget and final accounts in municipality paymastership. It is also discussed about legal shares and social relief in addition to budget and final account and annotated information is given about these legal shares and their inspection. It is discussed about municipality taxes and duties, that have an important share among the municipality incomes, and broad information is given about the subjects of price lists and verification. Annotated information is given about Tax Procedure Law, Public Tender Law and the other related legislation that are directly related to municipality paymastership. It is discussed about the working logic of the accounts used in municipality accounting related to inspection of municipality paymastership and detailed information is given about inspection of accounts. Finally, current system is dealt with, deficiencies and lamenesses of the system are evaluated, at the same time, suggestions are given about how the system should work more effective.