Özet:

In the process of social change and economic development, the relationship that the capital section establishes with the state apparatus occurs in the form of the provision of capitalist production and re-production through the central administration and local governments. Accordingly, the provision of continuity of the capital accumulation process in local governments, which have the character of an actor at the local level, is also supported by the administrative-money arrangements made. This situation in Turkey, when addressed from the public financial management point of view, is founded on the basis of the economic development strategy after 1980, especially since the 2000s, it appears that there are regulations regarding local governments. In the framework of these developments, the regional large-scale municipalities have reached 30 cities since 2014. In such a process, the common objective in the transformation of the cities granted by different administrative-money arrangements and the majority municipality character is to ensure that public services are implemented in a programmed and consistent manner based on strategic plans. The reflection of activity, economic and efficiency concerns in the public administration to the majority of the municipality is facing us in the administrative-money structure in terms of the functionality of the capital accumulation process of the local government’s finance. This quality of capital accumulation that the local governments possess is revealed through their budgets. However, municipal budgets can be addressed within different classifications. In particular, in order to not be ignored the public service offerings, which are the organization purposes of the major municipalities, through the economic classification that allows the service offerings and administrative expenditure differences to be addressed, the role of the major municipalities in the capital accumulation process can be revealed. In this study, the role of local governments in the process of re-production has been accelerated and increased through the major city municipalities has been attempted to demonstrate empirically. In this context, the income and expenditure budgets of 30 metropolitan municipalities have been studied by accumulation analysis based on the periods 2009-2013 and 2014-2018 in order to allow the impact of the legal regulations issued in this process to be studied. The analysis and evaluation made and the city's capital accumulation is the fundamental determiner of the relationship that they establish, but the major city municipalities have also come to the conclusion that they are the local unit that supports this relationship. As a result, beyond the relationship that the cities have established with the capital section, it is clearly revealed in the budget of the whole of the 30 metropolitan municipalities that capital accumulation is supported in the short or long term.

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