Bir \u00fclkede devletin temel amac\u0131 o \u00fclkede ya\u015fayan bireylerin toplumsal ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamakt\u0131r. \u00c7\u00fcnk\u00fc toplumsal ihtiya\u00e7lar bireylerin tek ba\u015f\u0131na kar\u015f\u0131layamayaklar\u0131 ve birlikte ya\u015faman\u0131n sonucu olan ihtiya\u00e7lar\u0131d\u0131r. Devlet kendisinden beklenen ortak ihtiya\u00e7lar\u0131 temel g\u00f6revi olan kamu hizmetlerini yapmak suretiyle kar\u015f\u0131lamakyad\u0131r.\u00c7a\u011fda\u015f, demokratik ve hukukun \u00fcst\u00fcnl\u00fc\u011f\u00fcn\u00fcn benimsendi\u011fi \u00fclkelerde devletin varl\u0131\u011f\u0131n\u0131n do\u011frudan ve en g\u00fc\u00e7l\u00fc bi\u00e7imde ortaya konuldu\u011fu alanlardan biride toplumu olu\u015fturanlar aras\u0131nda mali-nakdi dayan\u0131\u015fmay\u0131 sa\u011flamak \u00fczere g\u00f6r\u00fclecek hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda vergi koyma anlam\u0131na da gelen ‘vergi salmas\u0131 ‘ise di\u011feri de knedisinden beklenen hizmeti ger\u00e7ekle\u015ftirmejk i\u00e7in ‘harcama yapmas\u0131’ d\u0131r.Devlet bu alanda tek yetkili bulundu\u011fu ‘yasa \u00e7\u0131karma ve cebri ba\u015fvurma yolu’ nu kullan\u0131r. Bu tekelci g\u00fcc\u00fcn kullan\u0131\u015f \u015fekli ,bir yandan bireyin hak ve \u00f6zg\u00fcrl\u00fcklerine \u00f6te yandan da ulusun egemenli\u011fi ilkesi ile yak\u0131ndan ilgilidir.S\u00f6z konusu g\u00fcc\u00fcn kullan\u0131\u015f \u015fekli ve s\u0131n\u0131r\u0131n\u0131n belirlenmesi bunlar\u0131n hukukili\u011fini ortaya \u00e7\u0131karmaktad\u0131r. Bu a\u00e7\u0131dan mevcut hukuki ortamda kamu hizmetlerinin kar\u015f\u0131lanmas\u0131nda kamu maliyesi, kamu ekonomik faaliyetleri ,ve dolay\u0131s\u0131yla kamu harcamalar\u0131 \u00f6nem arzetmektedir.G\u00fcn\u00fcm\u00fczde gerek kamu maliyesi gerekse b\u00fct\u00e7e harcamalar\u0131 \u00f6nemini art\u0131rm\u0131\u015f ve \u00f6zellikle kamu harcamalar\u0131n\u0131n toplama \u00fclkae harcamalar\u0131ndaki pay\u0131 y\u00fczde ellilere a\u015fm\u0131\u015ft\u0131r.Dolay\u0131s\u0131yla her \u00fclkede g\u00f6r\u00fclen kamu harcamalar\u0131n\u0131n pay\u0131ndaki geli\u015fme bu alandaki hukuki zeminin \u00f6nemini hayli art\u0131rm\u0131\u015ft\u0131r. B hukuki zemin kamu harcamalar\u0131 ilkesine dayanarak kamu hukuku alan\u0131nda yeni bir hukuk dal\u0131n\u0131n ortaya \u00e7\u0131kmas\u0131n\u0131 sa\u011flam\u0131\u015ft\u0131r. bu hukuk dal\u0131da T\u00fcrk hukuk sisteminde kamu hukukunda yer alan mali hukukun ‘vergi hukuk ‘ ve ‘bor\u00e7lanma hukuku’ gibi alt dal\u0131n\u0131 olu\u015fturan harcama hukukudur. Kamu maliyesinin uygulama yan\u0131n\u0131 olu\u015fturan harcama hukuku geni\u015f bir \u00e7at\u0131 olarak devletin veya devlet t\u00fczel ki\u015fili\u011fine ait kurulu\u015flar\u0131n ger\u00e7ekle\u015ftirmeyi planlad\u0131klar\u0131 harcamalar\u0131 temel esaslar\u0131n\u0131 incelemesi konusu yapan multi disipliner bir hukuk dal\u0131d\u0131r.Kamu harcamalar\u0131n\u0131n hukuki analize y\u00f6nelik olan bu kitap kamu ekonomik faaliyetlerini ve kamu harcamalar\u0131na genel bak\u0131\u015f harcama hukukuna giri\u015f ve temel ilkeler harcama hukukuna ili\u015fkin temel hukuki d\u00fczenlemeler ve ilgili ikincil hukuki d\u00fczenlemelerden olu\u015fmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bir \u00fclkede devletin temel amac\u0131 o \u00fclkede ya\u015fayan bireylerin toplumsal ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamakt\u0131r. \u00c7\u00fcnk\u00fc toplumsal ihtiya\u00e7lar bireylerin tek ba\u015f\u0131na kar\u015f\u0131layamayaklar\u0131 ve birlikte ya\u015faman\u0131n sonucu olan ihtiya\u00e7lar\u0131d\u0131r. Devlet [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[12365,12364],"product_tag":[],"class_list":{"0":"post-765519","1":"product","2":"type-product","3":"status-publish","5":"product_cat-diger-genel-konular","6":"product_cat-genel-konular","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-orion-kitabevi","10":"pa_yazar-yasar-methibay","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/765519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=765519"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=765519"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=765519"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=765519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}