Fi̇nanci̇al autonomy of muni̇ci̇pali̇ti̇es and work related wi̇th revenue's structure from fi̇nanci̇al autonomy of Trabzon Muni̇ci̇pali̇ty

Public services' being divided between the central government and local governments obliges the sharing the income sources which are necessary for fulfilling of expenditures and understanding of these services. It is called financial autonomy when local governments have their own assets and revenue sources and when they make spending decisions based on their departments. Financial autonomy leads to greater accountability malleability and voters become more responsible thanks to paid tax, also individuals are more susceptible to offered services in return paid costs. Moreover, availability of financial autonomy leads to more effective implementation of the collection of revenue, compliance of the taxpayers, ensuring transparency, analysis and forecasting of revenues, preparation of the budget. Different methods are used to measure the financial autonomy of local governments. Extract revenue ratio of total revenues is one of these methods. In this study, it was examined that local government structures of unitary or federal built several OECD countries. When we examine the local government in the unitary country, it varies ratio of core revenues to total revenue between 40% and 80 % . Municipalities constitutes an important pillar of the local governments in Turkey. As there is no source of income in proportion with the tasks of municipalities, also the most important one of municipalities' sources are the shares that are transferred from the general budget. The situation is no different than others as it is the same situation in Trabzon Municipality as examined in this study. In order to increase the municipalities' revenues, there should be operations like transferring some taxes like motor vechicle tax to local governments. The taxes which are implemented already but has weak activity like environmental cleaning tax should be updated. The fields which are not taxed but have significant local income potential should be taxed.