Municipalities in Turkey can be grouped according to their types as metropolitan municipalities, metropolitan district municipalities, provincial municipalities, district municipalities and town municipalities. In this context, there are 1390 municipalities. Municipalities are organizations with administrative and financial autonomy established to meet local services. Municipalities need revenues to carry out the tasks assigned to them. The revenues of the municipalities consist of their own revenues and the shares they receive from the central government. It is important in terms of budgeting that these revenues are met by the municipalities' own revenues, which are realized as a result of their own activities and under their control. These incomes are generally income such as taxes, fees, pays, property and enterprise incomes and fines. Another important source of income for municipalities is transfers from the central government and other units. In this study, the own income items of municipalities are emphasized. In this context, the share of own revenues in budget revenues, their ratio to tax revenues and the share of central budget in total budget revenues are evaluated by type of municipality. In the study, when all municipalities are examined within the scope of the financial autonomy of municipalities, it is seen that half of their revenues are provided from their own revenues. When this situation is analyzed in terms of municipality types, it is seen that approximately one fourth of the revenues of metropolitan municipalities are met from their own revenues. In the study, it has been examined how to increase the existing own revenues of municipalities. Suggestions regarding current own incomes are presented. In addition, TIF model has been proposed for municipalities to increase their own revenues. In short, this model is the acquisition of real estate values, which are increased as a result of the projects or investments of the municipality, to the municipality as tax. With these increasing values, it is envisaged that the municipality will finance these projects and investments.

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