Belediye Gelirlerinin Yapısının ve Gelir Artırımı Konusunda Yapısal Kısıtların Değerlendirilmesi

This study aims to examine the structural constraints of municipal revenues and offer some solutions increase these revenues, focusing on revenue structure municipalities in Turkey for 2010–2018. In this context, is analyzed within framework financial autonomy. The most serious problems are insufficient finance their expenditures dependence central government. Municipalities do not have authority impose new taxes, they restrictions creating alternative sources as required by relevant legislation. Consequently, go into borrowing, especially financing investment expenditures. discusses three ways increasing revenues: one revise current sources; second generate sources, third use efficiently. statistical information used scope was compiled from data published Ministry Treasury Finance, General Directorate Accounts, Public Procurement Authority. situation analysis policy synthesis methods adopted study. Findings reveal that issue existing income income; therefore, an expenditure-oriented perspective municipalities.