Günümüzde denetimsiz bir takdir yetkisinden sözetmek olanağı bulunmamaktadır. Doğal olarak idarenin takdir yetkisini denetleyebilen hâkimin, kendi takdir yetkisini kullanma şekli de bir başka hâkim ya da hâkimler grubunca denetlenecektir. "Hukuka uygunluk denetimi ile sınırlı olmak", "yerindelik denetimi yasağı" ve "hâkimin idarenin yerine geçerek karar oluşturma yasağı" takdir yetkisi kullanılarak tesis edilen işlemlerin hukuka uygunluğunun belirlenmesinde, idari yargı hâkiminin yetkisinin sınırıdır. Hukukumuz açısından ise, denetim organı durumundaki Danıştay'ın işin hukuksal yönüne bakacağı İdari Yargılama Usulü Kanunu'nda belirtilmiştir. Danıştay'ın denetiminin amaca uygun olması için, bozma kararlarında hâkimlere yön verici nitelikte gerekçe gösterilmesi gereklidir. ; In recent times, the opportunity to mentioned about an uncontrolled discretion power cannot be found. Naturally, a judge who can review over the discretion of administration, has a discretion power which would be reviewed by another judge or a group of judges. In accordance to determine administrative proceedings which are established with administrative discretion to the compliance of the law, the limits of the discretion power which belongs to a judge of the administrative jurisdiction are "being limited with compliance audit with laws", "prohibition of expediency audit" and "prohibition of decision making by the judge instead of the administration". In terms of our law, the Code of Procedures of Administrative Jurisdiction states that Danıştay which is an auditing organ of administrative jurisdiction, must just control issues in law perspective. In accordance to the suitability between the purpose and audit of Danıştay, it is necessary to show justification which is guiding judges in making the decision of reversal.
Kurumsallaşmamış ekonomilerde genellikle denetim takdirlerinde sonuç farklılıklarının esastan farklılığı, denetimsel yargı çatışmalarını beraberinde getirdiği bir gerçekliktir. O halde bu tür ekonomi ve bunun kurumlarında denetim bir esasın maddi gerekçesi midir? Yoksa standartlara uygunluğun maddi beyanımıdır? Muhasebe uygulamaları uygunluk gerekçesi ile farklılaştırılmasına karşın, uygunluk kendi başına bir gerekçe olmayıp, gerekçeden yoksun öznel sonucun ifadesidir. Denetim takdirlerinde de uygunluğun uygunluğu, doğruluğu ifade etmeyip doğruluğun asgari ölçüsüdür. Bunun yanında bütünlüğün doğruluğu ile eşdeğer de değildir. Uygunluğun uygunluğu ile doğruluğun bütünlüğü arasındaki fark, gerçekte beklenti boşluğu olarak ifade edilen doğruluk boşluğudur. Bu anlamda yönetim beyanlarının muhasebe standartlarına uygunluğu beyanı üzerinden, denetçinin yönetim beyanlarının doğruluğunun doğruluğu beyanı bir mecazdır. Bu çalışmada nesnel muhasebe kavram, ilke ve standartlarının genel kabul görmesine karşın, subjektif kişimsel uygunluk gerekçeleriyle farklılaştırmaların teorik gerekçesi aranmıştır. Buna göre denetim takdirlerinde kişimsel denetimin nedeni, hukuk sistemlerinin etkin olmaması ile yapılan işlemlerin doğruluk üzerinden yapılmayıp, uygunluk üzerinden yapılmasıdır. Çünkü hukuk sistemi gelişmemiş ülkelerde doğruluğun azami ölçüsü yasaya uygunluk olup, buna paralel olarak denetimin takdirlerinde ise doğruluğun azami ölçüsü standartlara uygunluk kabul edilebilmektedir. Oysa doğruluk olmadan standartlara ve/veya yasaya uygunluk, doğruluğun asgari ölçüsü olup, tamlık azami ölçüdür. ; İt is fact that audit differences conflict among institutions and Countries. İs core of audit substance over form or form over substance? Not suitable for living a full life likethe same things, with appropriate controls are not equivalent in audit. if All countries were a single country on earth, in a world where the current eligibility criteria, relating to the same place and time accounting / auditing practices would also differ from each other. Although different conformity with accounting practices that reason, "compliance" is not a reason in itself, is a statement of the grounds of lack of results. Appreciate the convenience of the compliance audit, the minimum degree of accuracy is not stated accuracy. Besides, the accuracy of this cohesion is not the equivalent. Compliance with the correctness of the integrity of the compliance difference between the actual accuracy of the expectations gap is expressed as a space. In this sense, compliance with accounting standards, statements of management's declaration on the management of the accuracy of the correct statement is a metaphor. Objective of this study, although accounting concepts, principles and standards generally accepted, for reasons different updates subjective cultural appropriateness of the theoretical justifications were sought. Accordingly, the reason for the low quality of supervision discretion, the absence of effective legal systems, to not make transactions over the accuracy, compliance is made over. Because the legal system in underdeveloped countries, accuracy and legality of the maximum size of the control of the accuracy of recognition is the maximum size eligibility standards. Yet, Standards and / or legality is not the maximum size of accurate. Unlike measure is the minimum of accuracy
1. Introduction Important political, administrative and economic changes occurred in Turkey and the world in the last 50 years, especially during post-1980 neo-liberal era. Decentralization, rapid urbanization and metropolization processes that emerged by means of these changes have boosted authority, spending and responsibility of local governments. Local governments gradually came to the fore in the process of service delivery. However, especially, allocation of self-income and resources to local governments have not shown a similar level of increase. In this study, this dilemma is analyzed in cases of municipalities in Turkey. The purpose of this study is to reveal the contradiction between the increased burden of duty and income of the municipalities. By this way, it is aimed to provide a scientific basis for policy makers in solving self-income problems. In this context, the situation of the municipalities in Turkey has been analyzed. The case is studied with both theoretical and numerical data and the problem has been clearly demonstrated. 2. Trends of Fiscal Autonomy, Fiscal Decentralization and Decentralization Although a single, universal and unique definition cannot be made, decentralization is generally defined as the transfer/assignment of decision-making responsibility, power and authority of resource creation from higher level administration (central government) to lower levels of administration (regions, local governments and NGOs) (Cheema & Rondinelli, 2007: 1, Leung, 2004: 1, Edquist, 2005: 9, Yuliani, 2004, Hinsz vd., 2006: 2, Eryılmaz, 2002: 225). According to the definition of Litvack ve Seddom (1999: 2) and World Bank, decentralization is the transfer of authority and responsibility for public functions from the central government to subordinate or quasi-independent government organizations or the private sector (Keskin, 2008: 2). Fiscal decentralization forms the financial aspect of devolution to regional and local administrations. Moreover, European and American writers use terms like "centrallocal (or intergovernmental) financial relations" and "fiscal federalism" in order to refer to fiscal decentralization. The first phase of fiscal decentralization is the division of spending responsibilities and revenue sources between levels of government (national, regional, local etc.). The second phase is the amount of discretion given to regional and local governments to determine their expenditures and revenues (both in aggregate and detail). This discretion gives regional and local governments the ability to determine their budgets by levying taxes and fees and allocating resources (Davey, 2003: 1). The essence of fiscal decentralization is the authority and responsibility of subnational governments to finance their local services to a certain extent (Ebel & Yılmaz, 2002: 34). In other words, fiscal decentralization occurs when higher levels of government cede influence over budgets and financial decisions to lower levels (Sharma, 2008). Decentralization and fiscal decentralization trend that has developed in the framework of thinking that local governments should be strengthened has also created the infrastructure of financial autonomy. Fiscal Autonomy aims to enable local governments to have adequate, healthy and sustainable resources in order to ensure the institutionalization of democracy and effective implementation of their services. In that framework, it is defined as local governments' fulfillment of their duties and responsibilities independently from the center. To achieve this aim, local governments manage/spend assets and resources in line with their laws (in accordance with the interests of the local population). They also make budgets and borrowings (Ulusoy & Akdemir, 2009: 260-265, Yontar & Dağ, 2014: 150, Çelik, 2013: 22). 3. Increased Responsibility of Municipalities as a Result of Urbanization and Metropolization in Turkey The urbanization rate was very slow in the early years of the Republic of Turkey. The population living in rural areas began to migrate to urban areas in the 1950s due to improvements in transportation infrastructure, change of the land ownership regime, mechanization and modernization of agriculture, technological developments, increase in industrialization, and other economic/social changes. In particular, migration to cities increased in line with the population growth. This accelerated the need for better highway networks and settlement areas, and new housing (Tosun, 2015: 202- 203, Şahin, 2013: 79). There have been serious population increases in cities such as Istanbul, Izmir, Adana, Ankara and Bursa. This trend caused significant problems in terms of urban services in these cities (Keleş, 2009: 289). Local governments and especially municipalities took on the most important tasks of on-site analysis of the mentioned problems and solving them with practical - permanent proposals. 4. Comparative Analysis of Revenues and Expenditures of Municipalities in Turkey Municipalities became center-dependent units from financial, political and administrative aspects. It is mainly due to inefficient income structure that is dependent on central transfers, not on self-income. It is clear that this situation causes many negative effects on the functioning of municipalities. However, inadequacy of self-income or dependency needs to be demonstrated with numerical data in order to see the adverse trend in a concrete way. This enables a comparison in an international scale and identification of appropriate sample countries for the planned changes for these comparisons. Furthermore, it becomes possible to analyze financial interdependence among different municipal levels and all municipalities. Through detailed assessments, the dilemma between metropolization and fiscal decentralization in Turkey has been put forward in this study. 5. Basic Financial Problems of Municipalities in Turkey The main financial problems of the municipalities can be listed as lack of sustainable revenue sources, ineffective use of available resources, over-dependence on shares transferred from general budget tax revenues collection, inadequacy of self-income sources (Yüksel, 2004). Because of these financial problems, there are many negative situations faced at the local level. 6. Conclusion There is a trend of urbanization and metropolization in Turkey. 93% of the total population lives within the municipal boundaries. 84% of the population within municipal boundaries is within the borders of the metropolitan municipalities. Metropolitan municipalities have the highest burden of responsibilities. Then comes the provincial municipalities, district and town municipalities. However, amount of incomes is in the opposite order. This situation, prevents municipalities from enjoying the benefits of fiscal autonomy and fiscal decentralization. Instead, they become highly dependent on the central government. To get rid of this dilemma, a three-stage policy must be followed. Firstly, efficiency in spending should be achieved. Secondly, steps should be taken to make the most out of available income sources. Finally, municipalities should be provided with new sources of revenue in order to get rid of the fiscal dilemma. While these steps are being taken, rather than applying a general method, political characteristics and administrative, economic, cultural of Turkey should be taken into consideration and Turkey-specific system should be established.
