Local Governments and Governance: Analysis of Budget Expenditures of Municipalities by Category in Turkiye with TOPSIS Method (2006-2019)

Turkiye's economic structure has undergone administrative-fiscal transformations with the restructuring of local governments in the process of scaling up spatial form in the 2000s. Relations between social actors at the local level have significant fiscal potential for economic growth. Here, within the scope of the governance model, the level, amount and measurement of local government finances and current transfer expenditures are analytically revealed in parallel with socio-spatial dynamics. Accordingly, the scaling of the spatial form is empirically examined to understand the relationships in the process of social change through local government finances. Thus, the expenditure budgets of metropolitan municipalities, provincial municipalities other than metropolitan municipalities, district and town municipalities are analysed comparatively for 2006-2019 using the TOPSIS method. As a result, it aims to contribute to the socio-spatial approach by focusing on the centralised position of local government finances in the 2000s regarding municipalities' budget expenditures (current transfers).