The main objective of the Local Government Finance course is to examine the financial structure of local governments in its theoretical and practical dimensions; to provide an analytical perspective on fiscal decentralization, local revenue and expenditure systems, financial relations between central and local administrations, and local financial sustainability. The course aims to enable students to understand the economic, legal, and administrative foundations of local government finance; to evaluate the local financial structure in Turkey within the framework of its historical development and current reforms; and to analyze fundamental issues such as local financial autonomy, fiscal equalization, and resource allocation from a comparative perspective. Within this framework, the course aims to develop students' critical thinking and policy analysis skills in the field of local financial management by addressing the financing of local public services, the structure of local revenue sources, transfer systems, budget processes, borrowing policies, and fiscal control mechanisms in a holistic approach, based on theories of fiscal federalism and decentralization.

This course offers a holistic approach that combines the theoretical foundations of local government finance with its practical application in Turkey. The course first examines theories of fiscal decentralization, the fiscal federalism approach, and the role of local governments within public finance. Following this, local government systems in different countries are discussed comparatively; and the historical development, legal structure, and institutional characteristics of the local government system in Turkey are analyzed. The course then examines in detail the duties and responsibilities of local governments and the revenue sources used to finance these services. This includes discussing local taxes, fees, charges, enterprise revenues, and central government transfers from both theoretical and practical perspectives. Furthermore, the structure of local government expenditures, the budget process, financial planning, performance-based budgeting, and audit mechanisms are investigated. The final section of the course analyzes current debates on local government borrowing, alternative financing methods, fiscal sustainability, fiscal autonomy, equalization policies, and the metropolitan system, and evaluates reform processes in the field of local financial management. In this respect, the course offers an analytical and comparative learning environment encompassing both the theoretical framework and the application in Türkiye.