Kamu zararının hazine davaları açısından incelenmesi
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Dosyalar
Tarih
2023
Yazarlar
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Yayıncı
Hatay Mustafa Kemal Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Değişen, gelişen ve yenilenen devlet yapısı içerisinde, devlet kurumlarında yaşanan büyümeler, beraberinde idarenin karmaşıklaşan ekonomik gelir giderlerinin denetimini ve kontrol mekanizmalarının arttırılmasını, harcamalara ilişkin sınırlar çizilmesini, sorumluların ve sorumlulukların genişletilmesini gerekli hale getirmiştir. Tüm bunlar gerçekleşirken, bir yandan da çağdaş hukuk düzeninin gerekleri baz alınarak, mevzuat yenileme çalışmaları ile birlikte, kamu zararından sorumluluk karşısında adil yargılama, kusur ve ihmali oranında gerçek sorumlu ya da sorumluların tespiti noktasında hakkaniyet ölçüleri önemsenmeye başlanmıştır. Bu kapsamda 1050 sayılı Muhasebe-i Umumiye Kanunu yürürlükten kaldırılmış, yerine kusur sorumluluğuna dayalı, kamu kaynaklarının etkili, ekonomik ve verimli bir şekilde elde edilmesi ve kullanılmasını, hesap verebilirliği ve mali saydamlığı sağlamak üzere, kamu malî yönetiminin yapısını ve işleyişini daha işlevsel bir şekilde ele alan 5018 Sayılı Kamu Mali Yönetim ve Kontrol Kanunu yürürlüğe girmiştir. Mevzuat güncellemelerine bağlı olarak yargı kararları da yürürlüğe giren kanun ve yönetmeliklerin ruhuna aykırı olmamak üzere içtihat geliştirmek suretiyle, amaca uygun bir şekilde uygulamadaki boşlukların doldurulması noktasında etkili olmuş, böylece kamu mali yönetimine ilişkin daha sağlıklı ve güvenilir uygulamalar geliştirilmiştir. Bu nedenle, çalışmamızda kamu zararının tespitinden tahsiline kadar geçen sürece ilişkin ilgili mevzuatlar dahilinde teoriksel bilgilere, sonrasında yargı içtihatları ışığında uygulama ve yaptırımlara yer verilmiştir.
Within the changing, developing and renewing state structure, the growth in state institutions also necessitated increasing the control and control mechanisms of the administration's complex economic income expenditures, drawing limits on expenditures, and expanding the responsibilities and responsibilities. While all these are taking place, on the other hand, based on the requirements of the contemporary legal order, together with the legislative renewal efforts, fair trial against responsibility for public damage, fairness measures in the determination of the real responsible or responsible persons in proportion to their faults and negligence have begun to be considered. In this context, the General Accounting Law No. 1050 was repealed, and the structure and functioning of the public financial management were handled in a more functional way in order to ensure the effective, economic and efficient acquisition and use of public resources, accountability and financial transparency based on fault liability. Public Financial Management and Control Law No. 5018 entered into force. Depending on the legislative updates, judicial decisions have also been effective in filling the gaps in the implementation in accordance with the purpose, by developing jurisprudence without being contrary to the spirit of the laws and regulations that have entered into force, so that healthier and more reliable practices regarding public financial management have been developed. For this reason, in our study, theoretical information regarding the process from the determination of the public loss to its collection, within the scope of the relevant legislation, and then the implementation and sanctions in the light of judicial jurisprudence are included.
Within the changing, developing and renewing state structure, the growth in state institutions also necessitated increasing the control and control mechanisms of the administration's complex economic income expenditures, drawing limits on expenditures, and expanding the responsibilities and responsibilities. While all these are taking place, on the other hand, based on the requirements of the contemporary legal order, together with the legislative renewal efforts, fair trial against responsibility for public damage, fairness measures in the determination of the real responsible or responsible persons in proportion to their faults and negligence have begun to be considered. In this context, the General Accounting Law No. 1050 was repealed, and the structure and functioning of the public financial management were handled in a more functional way in order to ensure the effective, economic and efficient acquisition and use of public resources, accountability and financial transparency based on fault liability. Public Financial Management and Control Law No. 5018 entered into force. Depending on the legislative updates, judicial decisions have also been effective in filling the gaps in the implementation in accordance with the purpose, by developing jurisprudence without being contrary to the spirit of the laws and regulations that have entered into force, so that healthier and more reliable practices regarding public financial management have been developed. For this reason, in our study, theoretical information regarding the process from the determination of the public loss to its collection, within the scope of the relevant legislation, and then the implementation and sanctions in the light of judicial jurisprudence are included.
Açıklama
Anahtar Kelimeler
Hukuk, Law
