Judicial audit of financial transactions performed by municipalities according to the Law on Municipal Revenues

Municipalities perform various transactions to generate revenue. Whether these transactions are legal (lawful) or not is closely related to the property rights of individuals. In the judicial audit of the financial transactions performed by the municipalities, conflicts related to the duty and jurisdiction of the courts have arisen. Due to the changes in the jurisprudence, the right of individuals to legal remedies has been restricted. The judicial audit of financial transactions performed by municipalities in accordance with the Law on Municipal Revenues will be discussed in its all aspects. Keywords: Administrative Law, Turkish Constitutional Law, Turkish Tax Law, Turkish Tax System, Metropolitan Municipality.