{"id":57331,"date":"2018-01-23T18:10:33","date_gmt":"2018-01-23T14:10:33","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=57331","title":{"rendered":"B\u0259l\u0259diyy\u0259 orqanlar\u0131n\u0131n h\u00fcquqi \u0259saslar\u0131 yarad\u0131l\u0131b"},"content":{"rendered":"

B\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259ti b\u0259l\u0259diyy\u0259 haqq\u0131nda q\u0259bul edilmi\u015f normativ-hüquqi s\u0259n\u0259dl\u0259r\u0259, v\u0259t\u0259nda\u015flar\u0131n y\u0131\u011f\u0131ncaqlar\u0131 v\u0259 b\u0259l\u0259diyy\u0259 iclaslar\u0131nda q\u0259bul edilmi\u015f nizamnam\u0259y\u0259 uy\u011fun olaraq t\u0259nziml\u0259nir<\/strong><\/p>\n

Yerli özünüidar\u0259 hakimiyy\u0259tinin dövl\u0259t hakimiyy\u0259ti il\u0259 nümun\u0259vi uy\u011funla\u015fd\u0131r\u0131lmas\u0131 bir t\u0259r\u0259fd\u0259n siyasi sistemin, o cüml\u0259d\u0259n dövl\u0259t hakimiyy\u0259tinin möhk\u0259ml\u0259ndirilm\u0259sin\u0259 xidm\u0259t edirs\u0259, dig\u0259r t\u0259r\u0259fd\u0259n sosial-iqtisadi funksiyalar\u0131n realla\u015fd\u0131r\u0131lmas\u0131 il\u0259 insan hüquqlar\u0131n\u0131n, yerl\u0259rd\u0259 kollektiv hüquqlar\u0131n gözl\u0259nilm\u0259sin\u0259 nail olunur. Yerli özünüidar\u0259etm\u0259nin b\u0259rq\u0259rar edilm\u0259sind\u0259n sonra inki\u015faf\u0131n mühüm m\u0259rh\u0259l\u0259si onun dövl\u0259t hakimiyy\u0259ti sistemi il\u0259 \u0259laq\u0259l\u0259rinin h\u0259rt\u0259r\u0259fli t\u0259nziml\u0259nm\u0259si t\u0259\u015fkil edir. Konstitusiyaya gör\u0259, Az\u0259rbaycan Respublikas\u0131nda yerli özünüidar\u0259etm\u0259ni b\u0259l\u0259diyy\u0259l\u0259r h\u0259yata keçirirl\u0259r. Bu bax\u0131mdan da Konstitusiyan\u0131n 13-cü madd\u0259sind\u0259 mülkiyy\u0259tin dövl\u0259t, xüsusi v\u0259 b\u0259l\u0259diyy\u0259 mülkiyy\u0259ti növün\u0259 bölünm\u0259si t\u0259sbit olunub. Y\u0259ni, mülkiyy\u0259t toxunulmazd\u0131r v\u0259 dövl\u0259t t\u0259r\u0259find\u0259n müdafi\u0259 olunur. Bundan ba\u015fqa, dövl\u0259t s\u0259lahiyy\u0259tl\u0259rinin mü\u0259yy\u0259n hiss\u0259sinin yerl\u0259r\u0259 ötürülm\u0259si yolu il\u0259 yerli özünüidar\u0259etm\u0259 orqanlar\u0131 olan b\u0259l\u0259diyy\u0259l\u0259r\u0259 verilm\u0259si, \u018fsas Qanunumuzun 142-146-c\u0131 v\u0259 150-ci madd\u0259l\u0259rind\u0259 yerli özünüidar\u0259etm\u0259nin t\u0259\u015fkilinin t\u0259sbit olunmas\u0131 il\u0259 \u0259ks-m\u0259rk\u0259zl\u0259\u015fm\u0259 prosesinin v\u0259 b\u0259l\u0259diyy\u0259 orqanlar\u0131n\u0131n hüquqi \u0259saslar\u0131 yarad\u0131l\u0131b.<\/p>\n

Qeyd ed\u0259k ki,b\u0259l\u0259diyy\u0259l\u0259r öz f\u0259aliyy\u0259tini nizamnam\u0259y\u0259 uy\u011fun h\u0259yata keçirirl\u0259r. Onlar\u0131n nizamnam\u0259si b\u0259l\u0259diyy\u0259 iclaslar\u0131 v\u0259 ya v\u0259t\u0259nda\u015flar\u0131n y\u0131\u011f\u0131ncaqlar\u0131nda q\u0259bul edilir. Bu iclaslar bir qayda olaraq a\u015fa\u011f\u0131dak\u0131 m\u0259s\u0259l\u0259l\u0259r\u0259 h\u0259sr olunur v\u0259 burada müvafiq q\u0259rarlar q\u0259bul edilir: 1) yerli vergi v\u0259 öd\u0259ni\u015fl\u0259r; 2) yerli sosial müdafi\u0259 v\u0259 sosial inki\u015faf proqramlar\u0131, onlar\u0131n haz\u0131rlanmas\u0131 v\u0259 yerin\u0259 yetirilm\u0259si yollar\u0131. B\u0259l\u0259diyy\u0259nin f\u0259aliyy\u0259tind\u0259 v\u0259 qar\u015f\u0131lar\u0131nda duran v\u0259zif\u0259l\u0259rin yerin\u0259 yetirilm\u0259sind\u0259 yerli sosial müdafi\u0259, sosial v\u0259 iqtisadi inki\u015faf proqramlar\u0131 h\u0259lledici yer tutur. Bu proqramlar mü\u0259yy\u0259n edil\u0259rk\u0259n “B\u0259l\u0259diyy\u0259l\u0259rin statusu haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131 qanunu (2 iyul 1999-cu ild\u0259 q\u0259bul edilmi\u015fdir) \u0259ld\u0259 r\u0259hb\u0259r tutulur. B\u0259l\u0259diyy\u0259l\u0259r yerli iqtisadi inki\u015faf, yerli ekoloji v\u0259 s. proqramlar da i\u015fl\u0259yib haz\u0131rlay\u0131r v\u0259 h\u0259yata keçirilm\u0259sini t\u0259\u015fkil edirl\u0259r. Bu sah\u0259d\u0259 müt\u0259x\u0259ssis Fazil Abbasov deyib:“Yerli iqtisadi inki\u015faf proqramlar\u0131nda m\u0259qs\u0259d dövl\u0259tin h\u0259yata keçirdiyi iqtisadi inki\u015faf proqramlar\u0131nda n\u0259z\u0259rd\u0259 tutulmayan v\u0259 ya onlara \u0259lav\u0259 olaraq yerli \u0259h\u0259miyy\u0259tli iqtisadi inki\u015faf m\u0259s\u0259l\u0259l\u0259rini h\u0259ll etm\u0259kdir. H\u0259min proqramlar aqrar, s\u0259naye, rabit\u0259, n\u0259qliyyat v\u0259 dig\u0259r sah\u0259l\u0259ri \u0259hat\u0259 ed\u0259 bil\u0259r. B\u0259l\u0259diyy\u0259l\u0259r özl\u0259ri h\u0259r hans\u0131 proqram\u0131n\u0131 i\u015fl\u0259yib haz\u0131rlayark\u0259n v\u0259 ya h\u0259yata keçir\u0259rk\u0259n müvafiq dövl\u0259t proqramlar\u0131na müdaxil\u0259 ed\u0259 bilm\u0259zl\u0259r. Lakin b\u0259l\u0259diyy\u0259l\u0259r öz proqramlar\u0131n\u0131 müvafiq dövl\u0259t proqramlar\u0131 il\u0259 \u0259laq\u0259l\u0259ndir\u0259 bil\u0259rl\u0259r, onlara paralel haz\u0131rlay\u0131b, h\u0259min proqramlar\u0131n t\u0259rkib hiss\u0259si kimi birg\u0259 t\u0259dbirl\u0259r i\u015fl\u0259yib haz\u0131rlaya v\u0259 yerin\u0259 yetir\u0259 bil\u0259rl\u0259r. B\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259ti b\u0259l\u0259diyy\u0259 haqq\u0131nda q\u0259bul edilmi\u015f normativ-hüquqi s\u0259n\u0259dl\u0259r\u0259, v\u0259t\u0259nda\u015flar\u0131n y\u0131\u011f\u0131ncaqlar\u0131 v\u0259 b\u0259l\u0259diyy\u0259 iclaslar\u0131nda q\u0259bul edilmi\u015f nizamnam\u0259y\u0259 uy\u011fun olaraq t\u0259nziml\u0259nir”.<\/p>\n

 “B\u0259l\u0259diyy\u0259l\u0259rin Statusu haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunun 3-cü madd\u0259sinin 6-c\u0131 b\u0259ndind\u0259 is\u0259 bildirilir ki, b\u0259l\u0259diyy\u0259l\u0259r insan v\u0259 v\u0259t\u0259nda\u015f hüquqlar\u0131na v\u0259 azadl\u0131qlar\u0131na bilavasit\u0259 aid s\u0259n\u0259d v\u0259 materiallarla h\u0259r bir v\u0259t\u0259nda\u015f\u0131 tan\u0131\u015f olmaq, b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259ti haqq\u0131nda tam m\u0259lumat almaq imkan\u0131n\u0131 t\u0259min etm\u0259y\u0259, seçicil\u0259rin tap\u015f\u0131r\u0131qlar\u0131n\u0131 yerin\u0259 yetirm\u0259y\u0259 borcludurlar. Bu da o dem\u0259kdir ki, haz\u0131rda Az\u0259rbaycan b\u0259l\u0259diyy\u0259l\u0259rinin ya\u015fad\u0131\u011f\u0131 yeni inki\u015faf m\u0259rh\u0259l\u0259si insan hüquqlar\u0131n\u0131n müdafi\u0259si sah\u0259sind\u0259 apar\u0131lan ard\u0131c\u0131l islahatlar\u0131n davam etdirilm\u0259sini \u015f\u0259rtl\u0259ndirir. <\/p>\n

Qanunvericilikd\u0259 yerli özünüidar\u0259etm\u0259nin çox mühüm m\u0259s\u0259l\u0259l\u0259ri – yerli büdc\u0259nin formala\u015fd\u0131r\u0131lmas\u0131, t\u0259sdiqi v\u0259 icras\u0131, yerli vergi v\u0259 öd\u0259ni\u015fl\u0259rin mü\u0259yy\u0259n edilm\u0259si, yerli sisoal müdafi\u0259,  yerli  iqtisadi,  ekoloji  proqramlar\u0131n i\u015fl\u0259nib haz\u0131rlanmas\u0131 v\u0259 realla\u015fd\u0131r\u0131mas\u0131,mülkiyy\u0259t münasib\u0259tl\u0259rinin formala\u015fd\u0131r\u0131lmas\u0131, \u0259razi m\u0259s\u0259l\u0259l\u0259ri v\u0259 s. öz \u0259ksini tap\u0131b. Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131nda v\u0259 dig\u0259r qanunvericilik aktlar\u0131nda da b\u0259l\u0259diyy\u0259l\u0259r üçün maliyy\u0259 müst\u0259qilliyi ifad\u0259 edilib. Konstitusiyan\u0131n 144-cü madd\u0259sinin II hiss\u0259sind\u0259 ifad\u0259 edil\u0259n \u0259lav\u0259 s\u0259lahiyy\u0259tl\u0259r üçün n\u0259z\u0259rd\u0259 tutulan “z\u0259ruri maliyy\u0259 v\u0259saiti”nin ayr\u0131lmas\u0131 “B\u0259l\u0259diyy\u0259l\u0259rin statusu haqq\u0131nda” Qanunda daha geni\u015f formada t\u0259nziml\u0259nir. Qanunda müst\u0259sna s\u0259lahiyy\u0259tl\u0259r üçün n\u0259z\u0259rd\u0259 tutulan maliyy\u0259 müst\u0259qilliyi müdd\u0259as\u0131 il\u0259 b\u0259rab\u0259r “h\u0259val\u0259 edil\u0259n s\u0259lahiyy\u0259tl\u0259r” üçün d\u0259 maliyy\u0259 t\u0259minat\u0131 ifad\u0259 edilir. H\u0259val\u0259 edil\u0259n s\u0259lahiyy\u0259tl\u0259r üçün maliyy\u0259 v\u0259saitinin ayr\u0131lmas\u0131 b\u0259l\u0259diyy\u0259l\u0259rin müst\u0259sna s\u0259lahiyy\u0259ti üçün n\u0259z\u0259rd\u0259 tutulan (m.41) maliyy\u0259d\u0259n f\u0259rql\u0259ndirilm\u0259lidir. Qanunun 40.3-cü madd\u0259sind\u0259 deyilir ki, yerli büdc\u0259l\u0259rin m\u0259daxil v\u0259 m\u0259xaric hiss\u0259l\u0259rind\u0259 yerli \u0259h\u0259miyy\u0259tli m\u0259s\u0259l\u0259l\u0259rin h\u0259llinin v\u0259 b\u0259l\u0259diyy\u0259l\u0259r\u0259 qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131 t\u0259r\u0259find\u0259n veril\u0259n s\u0259lahiyy\u0259tl\u0259rin h\u0259yata keçirilm\u0259sinin maliyy\u0259\u015fdirilm\u0259si ayr\u0131l\u0131qda  n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Bundan ba\u015fqa, inki\u015faf prinsipl\u0259rin\u0259 \u0259saslanan s\u0259m\u0259r\u0259li idar\u0259etm\u0259nin \u0259sas v\u0259zif\u0259l\u0259rind\u0259n biri \u0259halinin rifah prosesind\u0259 b\u0259l\u0259diyy\u0259-v\u0259t\u0259nda\u015f t\u0259r\u0259fda\u015fl\u0131\u011f\u0131d\u0131r. Bu m\u0259nada, b\u0259l\u0259diyy\u0259l\u0259rin xalqla ünsiyy\u0259tini daha da asanla\u015fd\u0131ran yol V\u0259t\u0259nda\u015f \u0130\u015ftirak\u0131 Hüququ \u0259sas\u0131n\u0131 t\u0259\u015fkil olunan M\u0259h\u0259ll\u0259 Komit\u0259l\u0259rinin yarad\u0131lmas\u0131ndan keçir. \u0130\u015ftirak v\u0259 idar\u0259çilik bütün t\u0259r\u0259fl\u0259ri bir yer\u0259 y\u0131\u011fmaq üçün bir vasit\u0259dir. M\u0259h\u0259ll\u0259 Komit\u0259l\u0259ri B\u0259l\u0259diyy\u0259l\u0259rin Statusu haqq\u0131nda Qanunun 31-ci madd\u0259sin\u0259 uy\u011fun \u015f\u0259kild\u0259 formala\u015fd\u0131r\u0131lan v\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n qurumlard\u0131r. Az\u0259rbaycanda M\u0259h\u0259ll\u0259 Komit\u0259l\u0259rinin t\u0259\u015fkili üçün Nümun\u0259vi \u018fsasnam\u0259nin t\u0259sdiq edilm\u0259sin\u0259 dair 8 may 2001-ci il tarixli Qanun h\u0259min dövrd\u0259n qüvv\u0259d\u0259dir.
\n Qeyd ed\u0259k ki, Az\u0259rbaycanda b\u0259l\u0259diyy\u0259l\u0259r müst\u0259qil f\u0259aliyy\u0259t göst\u0259r\u0259n orqan olsalar da, ancaq onlara verilmi\u015f bu müst\u0259qillik b\u0259l\u0259diyy\u0259l\u0259rin dövl\u0259t v\u0259 v\u0259t\u0259nda\u015f c\u0259miyy\u0259ti n\u0259zar\u0259tind\u0259n k\u0259narda qalmas\u0131 dem\u0259k deyil. B\u0259l\u0259diyy\u0259l\u0259r ölk\u0259d\u0259 v\u0259t\u0259nda\u015f c\u0259miyy\u0259tinin bir formas\u0131 olmaqla dövl\u0259t v\u0259 c\u0259miyy\u0259t qar\u015f\u0131s\u0131nda m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar. Onlar yerli  \u0259h\u0259miyy\u0259tli sosial-iqtisadi m\u0259s\u0259l\u0259l\u0259rin h\u0259llin\u0259 bilavasit\u0259 cavabdehdirl\u0259r v\u0259 bu v\u0259zif\u0259l\u0259rin icras\u0131n\u0131n t\u0259min etm\u0259k üçün yerl\u0259rd\u0259 laz\u0131mi \u015f\u0259rait yarad\u0131l\u0131b. Ümumi qaydada b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 inzibati n\u0259zar\u0259t Az\u0259rbaycan Respublikas\u0131n\u0131n müvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n t\u0259min edilir. Bu m\u0259s\u0259l\u0259 “B\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 inzibati n\u0259zar\u0259t haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 t\u0259nziml\u0259nir. Qanunun bilavasit\u0259 3-cü madd\u0259si problemin h\u0259llin\u0259 h\u0259sr edilib. Burada n\u0259zar\u0259ti h\u0259yata keçir\u0259n müvafiq dövl\u0259t orqan\u0131 (m.3.1) il\u0259 yana\u015f\u0131 b\u0259l\u0259diyy\u0259l\u0259rin müvafiq komissiyalar\u0131 v\u0259 seçicil\u0259r inzibati n\u0259zar\u0259t üçün ifad\u0259 edilib. Qanunun 4-cü madd\u0259sinin 3-cü hiss\u0259sind\u0259 qeyd edilir ki, qanunvericilik v\u0259 icra hakimiyy\u0259tl\u0259ri t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 114-cü madd\u0259sinin II hiss\u0259sin\u0259 uy\u011fun olaraq, b\u0259l\u0259diyy\u0259l\u0259r\u0259 veril\u0259n \u0259lav\u0259 s\u0259lahiyy\u0259tl\u0259rin h\u0259yata keçirilm\u0259sin\u0259 n\u0259zar\u0259ti h\u0259min hakimiyy\u0259tl\u0259r inzibati n\u0259zar\u0259ti h\u0259yata keçir\u0259n orqana h\u0259val\u0259 ed\u0259 bil\u0259rl\u0259r. Lakin bu halda da inzibati n\u0259zar\u0259t b\u0259l\u0259diyy\u0259l\u0259rin yerli \u0259h\u0259miyy\u0259tli m\u0259s\u0259l\u0259l\u0259ri qanun ç\u0259rçiv\u0259sind\u0259 müst\u0259qil v\u0259 s\u0259rb\u0259st sur\u0259td\u0259 h\u0259ll etm\u0259k hüququnu m\u0259hdudla\u015fd\u0131ra bilm\u0259z (m.4.4).<\/p>\n

H\u0259val\u0259 edil\u0259n s\u0259lahiyy\u0259tl\u0259r üzr\u0259 yaln\u0131z b\u0259l\u0259diyy\u0259nin m\u0259suliyy\u0259ti m\u0259s\u0259l\u0259sind\u0259n dan\u0131\u015f\u0131lmamal\u0131d\u0131r. Burada müqavil\u0259 formas\u0131 t\u0259r\u0259fl\u0259r üçün qar\u015f\u0131l\u0131ql\u0131 hüquq v\u0259 v\u0259zif\u0259ni mü\u0259yy\u0259n etm\u0259li, mübahis\u0259li m\u0259s\u0259l\u0259nin h\u0259lli üçün m\u0259hk\u0259m\u0259 proseduru t\u0259tbiq edilm\u0259lidir.
\nB\u0259l\u0259diyy\u0259 qanunvericiliyi yerli özünüidar\u0259etm\u0259nin müst\u0259qilliyini t\u0259minat-land\u0131rmaqla b\u0259rab\u0259r, dövl\u0259t hakimiyy\u0259ti orqanlar\u0131na yerli \u0259h\u0259miyy\u0259tli m\u0259s\u0259l\u0259l\u0259rin h\u0259llind\u0259 b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 müdaxil\u0259ni qada\u011fan edir. <\/p>\n","protected":false},"excerpt":{"rendered":"

B\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259ti b\u0259l\u0259diyy\u0259 haqq\u0131nda q\u0259bul edilmi\u015f normativ-hüquqi s\u0259n\u0259dl\u0259r\u0259, v\u0259t\u0259nda\u015flar\u0131n y\u0131\u011f\u0131ncaqlar\u0131 v\u0259 b\u0259l\u0259diyy\u0259 iclaslar\u0131nda q\u0259bul edilmi\u015f nizamnam\u0259y\u0259 uy\u011fun olaraq t\u0259nziml\u0259nir Yerli özünüidar\u0259 hakimiyy\u0259tinin dövl\u0259t hakimiyy\u0259ti il\u0259 nümun\u0259vi uy\u011funla\u015fd\u0131r\u0131lmas\u0131 bir t\u0259r\u0259fd\u0259n siyasi…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-57331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esas"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/57331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=57331"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/57331\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=57331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=57331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=57331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}