Local Financial Autonomy in Terms of Expenditure and Own Revenue Levels

ERCAN E.

MALIYE DERGISI, sa.174, ss.502-517, 2018 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2018
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.502-517
  • Ankara Üniversitesi Adresli: Hayır

Özet

The minimum requirements about local financial autonomy are set out in Article 9 of the European Charter of Local Self-Government, the most important international reference text on this issue. According to this, financial autonomy includes two basic elements that we can express as income and expenditure independence. Thus, where local government expenditures in general public expenditures and the level of own source revenue in local government revenues increase, local financial autonomy expands. In this study it has been primarily determined the financial autonomy levels of local governments in terms of own source revenue and expenditure levels in some selected countries. Then the situation in Turkey has been examined. It has been concluded that both local government expenditures and local government own source revenue level in Turkey need to be increased. Ultimately, proposals have been made to expand local financial autonomy in Turkey.