Özet:

Although the functions of the institutions that continue to operate to meet the needs of the local people are changing, primarily the municipalities, using various resources, perform the production activity of goods and services. In the execution of these activities, transfers are also used with various names along with self-sources. Whatever way the income is obtained is the basis for the effective use of the poor resources of the municipalities. One of the people who are the “representatives” of the community is the “representatives” of the community, and the “representatives” are the “representatives” of the community. In the study, 30 metropolitan municipalities were analyzed using the vertical analysis technique and the share of the metropolitan municipalities in the account group, account class and active sum was determined. According to the results of the analysis, the majority of the municipalities have reached the wing that they will not effectively manage their receipts with an important own income pen.

Anahtar Kelimeler: