6360 SAYILI KANUN SONRASI BELEDİYELERİN GELİR VE GİDERLERİNE İLİŞKİN KARŞILAŞTIRMALI BİR ANALİZ
A COMPARATIVE ANALYSIS OF MUNICIPAL REVENUES AND EXPENDITURES AFTER THE ENACTMENT OF LAW NO. 6360

Summary/Abstract: This study analyzes the revenues and expenditures of municipalities and metropolitan municipalities following the enactment of Law No. 6360 in 2012, titled “The Law on the Establishment of Metropolitan Municipalities in Fourteen Provinces and Twenty-Seven Districts and Amendments to Certain Laws and Decree Laws.” After the law came into force in 2012, various socioeconomic developments affected municipal budgets. During this period, municipal budgets were directly and indirectly influenced by factors such as migration, disasters, economic developments, and the COVID-19 pandemic. Within the framework of these socioeconomic developments, this study evaluates the distribution of municipal and metropolitan municipal revenue and expenditure items within their budgets. An examination of budget data indicates that the developments occurring after 2012 led to shifts in municipal expenditures toward different areas. In particular, significant breaks and changes in expenditure patterns became evident in and after 2019, largely due to economic developments. By examining the effects of Law No. 6360 and subsequent socioeconomic developments on the financial structures of municipalities, and by comprehensively evaluating the transformations in revenue and expenditure items, this study makes an original and valuable contribution to the literature.

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