Belediye Gelirlerinin Yapısının ve Gelir Artırımı Konusunda Yapısal Kısıtların Değerlendirilmesi

Abstract

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