Abstract :
Municipalities have crucial roles in delivery of local services and in order to performthe role they take in efficiently, municipalities need to have strong financial structures. At thispoint; providing sufficient revenue sources balanced with service delivery responsibilities of municipalities and formulazing revenue structure to provide fiscal autonomy and elasticity of municipalities, occur as two important dimensions. In the context of this article, suggestions are offered to improve revenue structures of municipalities to reach effective municipal administration and fiscal autonomy, by analyzing the present structures of municipal revenues in Turkey and the problems caused by this structure. In the article, literature, laws and regulations have reviewed for analyses on the methods and principles adopted on providing revenue sources to the local governments and revenue structures of municipalities in Turkey. Municipal revenues including the years 2008 and 2014 also analysed by using the data of municipalities financial statistics published by Directorate General of Public Accounts. Componants of revenue structures examined seperately for metropolitan municipalities, provincial municipalities, district and town municipalities, under the categorization of municipal revenues, as own revenues and transfers.
NaturalLanguageKeyword :
Municipal Revenues , Own Resources , Transfers , Fiscal Autonomy
