Abstract
Budgets and structures of local governments, which are formed in order to present local public services, vary from country to country. The share of Local governments’ budget in Turkey, which has a unitary state system, is around %10 in total budget. In analysing budget sustainability, local governments should be taken into consideration. This study empirically investigates budget sustainability of 81 provinces’ local governments. The results have found majority of local governments have low budget sustainability.
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