AN ANALYSIS OF THE STRUCTURES OF MUNICIPAL LIABILITIES BASED ON THE FISCAL STATEMENTS IN TURKEY

The municipal liabilities presented to indebtedness of municipalities. These accounts enable the municipalities to determine if they have a sustainable fiscal structure and to improve them if necessary. Therefore, it is crucial to analyze the municipal liabilities via different sub-accounts in the balance-sheets. Some of these sub-accounts, which are fiscal liabilities to public administrations, operating debts, deposit liabilities, advances received, other fiscal liabilities payable, provisions for liabilities and expenses, and income relating to future periods and expense accruals, are not known to the public. Thus, it is aimed to analyze the types of municipal liabilities via balance-sheets. Accordingly, it is determined that the share of short-term and long-term liabilities not known by the public in total liabilities increased.