Özet:

Local governments do not have adequate funds in order to provide their services, and it makes them dependent on central authority. This article analyzes financial dependency of municipalities, which have an important role among local governments, on central government. From the aspect of dependency on central government, by discussing the central funds reserved for local governments in OECD countries and the portions in selected countries, the situation in Turkey was analyzed. Within this context, the explanations are made about the fiscal status of the municipalities by considering the case in the Netherlands, where the dependency on the central authority is high, and cases in Iceland and Norway, where the dependency is low. In the light of the information about the financial status of the municipalities in these countries, the financial status of the municipalities in Turkey was analyzed, focusing on their dependency on the central government from the aspect of income

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