YEREL YÖNETİMLERİN MALİ YAPISI VE MALİ YERELLEŞME ÜZERİNE BİR ANALİZ

The purpose of this study is to interpret the own-source income levels and resource allocations of local governments using fiscal indicators in order to provide a macroeconomic perspective on decentralization. In this context, it is aimed to reveal the imbalance between the increasing duty and responsibility burden of local governments—especially in Turkey—and their revenues and to analyze this situation comparatively. In this context, within the framework of the financial structures and financial management of local governments on a global scale, Turkey, Poland and Japan were selected as sample countries; the local government finances of these countries were evaluated. Thus, on the one hand, it is aimed to make general inferences regarding the levels of fiscal decentralization of countries and, on the other hand, to analyze the place of local governments in gross domestic product (GDP) comparatively.