Financial structure analysis in metropolitan municipalities

Metropolitan municipalities are the largest local government units the terms of financial and administrative resources. The majority of Turkey's population, live in metropolitan municipal areas. With the law numbered 6360, fourteen metropolitan municipalities have been established, their duties, responsibilities, income and resource structure have been changed to a great extent. Budget deficits of metropolitan municipalities have been constantly increasing since 2015. This study based on financial analys to determinate the facts that are thought to cause budget deficits and examine to fiscal sustainability for metropolitan municipality. In addition, the situation regarding the implementation and success of strategic management tools as the main basis of financial structure and planning will be discussed through the literature. In this way, the situation related to the financial structure of metropolitan municipalities will analyzed to include the planning process. Keywords: Metropolitan Municipalities, Financial Analysis, Strategic Planning