Evaluation of the effect of municipal financial applicants of Turkeys European Union membership process

Local governments, which is an important element of the governments of the municipalities is considered the cradle of democracy. It is an important aim for all democratic countries, like European Union countires to build more democratic and more participant local managements. Turkey which takes important steps about being a member of Union, has adopted these aims.In European Union member states, it has been increasing that the weight of public administration increases in the municipalities whereas the weight of the central government began to decrease. In EU countries there is an effort to participate the individual in the search for solutions to common problems of the place where he lives. As the active participation of local people is taken to guarantee with legal regulations , the municipalities also benefit from new developments related to financial management. Turkey whose candidate position to EU is adopted in 1999 and who started to negotiations in 2005 has taken important steps with municipalities in the way to allign with acquis. EU Progress Reports are evaluating the steps taken to by Turkey and they reveal that they did and what is necessary to do. In our study the observed changes in financial management of municipalities in Turkey's European Union accession process such as are going to be evaluated. Key Words: The European Union, Municipalities, Principle of the Subsidiarity,Fiscal Autonomy, Fiscal Applications