AN EVALUATION OF MUNICIPAL REVENUES IN TURKEY

Covering 2006-17 period, in this study is evaluated municipal revenues in terms of components of tehe revenue and municipal authority on revenues in Turkey. As a result of this evaluation, the share of the transfer revenues from the central administration in the total revenues is tended to increase and the municipalities has limited control over their self-revenues. In order to increase the municipal self revenue, the proposal to reorganize the financial transfer system to provide municipal service performance and incentive to increase the right to set tariffs to be determined by the municipal councils, providing alternative tax resources such as motor vehicle tax, accommodation tax, rent tax and the to ensure the effectiveness of finnacial management and audit has been made