The implementation of fiscal rules for municipalities in Turkey and auditing of compliance with fiscal rules by the Turkish Court of Accounts

Fiscal rule can be defined as the restriction of fiscal policies by imposing certain limitations on one or more elements such as budget, borrowing, expenditures, and revenues, in order to ensure fiscal discipline and sustainability in the public sector. Fiscal rules developed at both national and local levels have increased in importance since the 1990s and the number of countries implementing these rules has significantly increased to this day. This study aims to analyze fiscal rules implemented at the local government level in both the world and Turkey, in order to demonstrate the effectiveness of fiscal rules for municipalities in Turkey. The study evaluates fiscal rules for municipalities in Turkey and the compliance of municipalities with these rules.