Beledi̇ye Ve Bağli İdarelerde Fi̇nansman Kaynaği Olarak Borçlanma Uygulamalari; Ankara Büyükşehi̇r Beledi̇yesi̇, Ego Genel Müdürlüğü Ve Ankara Su Ve Kanali̇zasyon İdaresi̇ Örneği̇

In this study, the borrowing and debt structures of municipalities as a source of finance have been examined. Borrowing purposes, the borrowing processes applied by municipalities, types of borrowings and debts, debt raised from international and domestic banks and financial institutions, the budget expenditures of three years alone and, revenues, expenditures, and debts for the three years budget of Ankara Metropolitan Municipality (ABB), EGO General Directorate, ASK General Directorate between 2019-2020 and 2021 expenditures were analyzed. The guarantees from given for external debt stocks of local governments, treasuryguaranteed for foreign debts of ABB, ASK General Directorate, EGO General Directorate, the consolidated balance sheet and debt distribution of local governments between 2015 and 2020, the budget realization status of municipalities between 2015 and 2020, the equity revenues of municipalities according to their types and share received from general budget tax revenues were separately examined. Data used in this study were taken from primary sources and data analysis and evaluation were carried out using the financial data from ABB, ASK General Directorate, EGO General Directorate. Results showed that borrowing in municipalities is common due to deficits in municipalities which makes them difficult to have sufficient financial resources to meet services in parallel with the continuous increase in urban needs of people. For this reason, the issue of borrowing in municipalities has been found worthy of research. In this context, ABB, EGO General Directorate, ASK General Directorate have been determined as exemplary areas of the study

Physics · Theology · Cultural and Sociopolitical Studies · Philosophy · Turkish Literature and Culture