Akademik Veri Yönetim Sistemi
Acedemic Studies in Social, Humanities and Administrative Sciences, Balcı İzgi Berna,Alili Sulejmani Liza,Hassan Sobia, Editör, Gazi Kitapevi, Ankara, ss.41-52, 2023
The Fiscal Democracy Index (FDI), utilized to determine mathematically to what extent fiscal
democracy is implemented in a country, denotes the ratio of the total public revenues obtained by the
deduction of mandatory public expenditures to the total revenue budget. General conviction suggests
that the higher this ratio is, the stronger the fiscal democracy in the relevant country is. In terms of
local administrations, fiscal federalism and autonomy are closely related to fiscal democracy. Notably,
the local administrations having a sufficient amount of their own income allows them to allocate more
resources for optional expenditures in their budgets.
The study seeks to measure the FDI index of Turkish municipalities and to determine the
relationship between fiscal autonomy and local FDI. The study analyses the FDIs of the
municipalities, divided into four groups for analytical purposes: metropolitan municipalities,
metropolitan district municipalities, non-metropolitan provincial municipalities and non-metropolitan
district municipalities. The municipalities supervised by the Court of Auditors in Türkiye are included
in the scope of the study, and the findings correspond to the municipalities that have been audited by
the Court of Audit. In the analysis, the local FDI values of all municipalities have been mathematically
calculated by using the final budget income and expenditure amounts of the municipalities retrieved
from the reports of the Court of Audit. The conclusion part of the study presents what measures can be
taken to increase the local FDI and how the current situation can be improved in Türkiye.