Özet:

The public administration is expressed in many plans, programs, reports and draft laws that need to be reformed both in central and local dimensions. However, in the studies, the subject of the regulation of the financial structures of local governments is often neglected or remains in the second plan. In other words, studies on local financing methods in Turkey have been a delayed part of the local government reform and the weakest ring of the administrative reform process. There is a serious disconnection between local governments, and especially municipalities that take their greatest responsibilities and responsibilities at the local level, their own income and their spending (especially taxes). In this study, some corporate reports, plans and programmes have been examined in order to better understand that the issue is an urgent issue to be addressed. In almost all of the corporate work done, it has been emphasized that financial autonomy is important for local governments and especially municipalities to solve the problems that are in them. It is also concluded that the majority of the objectives and objectives set out in the relevant corporate studies are not achieved. Keywords: local administration, municipality, financial autonomy, income, tax

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