FINANCES OF MUNICIPALITIES GOVERNMENTS IN POLAND AND TURKEY

Abstract

The paper is dedicated to the analysis the financing situation and level of decentralization in the municipalities in Poland and Turkey. The analysis covers years 2012–2016. Due to decentralisation reforms in both countries the basic level of subnational governments are municipalities. The decentralization process includes three categories: political, administrative, and fiscal. Because of above the municipalities in Poland and Turkey are various with the number of units, average municipal area, average municipality size, sources of the revenues and directions of money spending.