Özet:

With the effect of globalization, which started to rapidly engulf the world in the last quarter of the last century development and change in technological, sociological and economic fields and continuing with an increasing momentum; countries, organizations, institutions and organizations and their governing bodies are faced with situations that have never been encountered before. New social needs revealed by the increasing population with development and change; This complicates the work of administrators who want to centrally control all social systems in countries. Therefore; central governments had to transfer all or some of their duties and responsibilities to local governments. In developed and developing countries, decentralization policies have also been increasingly implemented in the field of education. These applications are; school management, financial support, programs, policies for students, and transferring authority and responsibilities to staff. In Turkey, local governments (municipalities and special provincial administrations) carry out the maintenance and repair of school buildings, facility construction, building and land allocation to schools within their areas of responsibility, in proportion to their budgets. In the research; By examining the education expenditures, policies and implementation results of the local governments of developed countries, suggestions were made regarding the improvement of the system in Turkey. The purpose of this research; As a result of the legal arrangements made, the contribution of local governments to the financing of education is compared with OECD countries and to develop proposals.

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