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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.

The decrease in water use due to the decreasing water resources due to global warming and usage in the world has decreased the amount of water per capita in countries relatively. This not only increases the importance and strategic value of water, which is an important natural resource, but also has made transboundary waters an important instrument in the foreign policies of countries, making their sharing a subject of controversy among countries. The most important problem in transboundary waters is the sharing of transboundary waters. Serious problems with neighbors covered by that transboundary waters, with Turkey's mainly including the Euphrates and Tigris rivers have been experiencing. The conceptual framework for transboundary waters in this article, developments in the management of transboundary waters, transboundary waters and Turkey's policy has achieved some results after a general evaluation examined. During the early years of the Republic, Turkey has produced some outputs concerning agreements on "SA" (international water) watersheds with its neighbours both through diplomacy and through foreign policy using the tools of "UA" (international water) law (which includes institutional structures such as conducting negotiations, making treaties, establishing interim/continuous committees). Even with Turkey's neighbours in different political camps, "SA", while dealing with water disputes, reveals that "BM" (united nations) prefers peaceful resolution methods as stipulated by customary law and the UN Charter. "SAS" (waters that cross the border) has become an important element of foreign policy, especially since the 1980s. In this process, Turkey has determined realistic and consistent foreign policy principles that follow the global developments in this regard and consider the regional political conditions, and while determining these principles, the "UA" has been influenced by convention, the law of treaties, doctrine, and soft law rules. "UA" water law has significant potential in terms of reconciliation and cooperation in disputes in "SA" water basins in different geographies of the world and providing universal rules for better management and allocation of water resources.

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