The examination of Turkish municipalities' incomes and loans in terms of municipalities' incomes law

One of the most important local government units in Turkey is municipalities. Financial resources have always been prioritized in all expenditures made by municipalities in order to carry out their responsibilities. Municipalities have the responsibility to fulfill the needs of local residents, and their areas of authority increase over time. On the other hand, the central authority permanently expands the borders of municipalities towards villages. Increasing areas of responsibility increase the municipality's liabilities and the rate of applying for foreign loans. In this study, municipalities' revenues and loans are discussed within the scope of Municipal Revenues Law No. 5393. The legal structure has a number of obligations for municipalities to properly serve citizens. For this reason, the conclusion was reached through detailed examinations and literature research within the framework of the legal structure. As a result of the study, it was determined that the municipality's debts were constantly increasing and there were some reasons for the increase. These; It has been determined that there are reasons such as the municipality's own limited revenue sources, the items related to the municipality's revenues not being updated in the relevant law, the municipality's inability to determine tax rates, and ultimately the lack of modernization of data collection methods. Additionally, some contradictions were detected between municipal revenues and expenses. It has been observed that municipal expenses are increasing day by day and some solutions have been proposed to prevent them.