Local governments in terms of financial sharing in Turkey according to the law numbered 6360

In this thesis, the structures of local governments' administrative and financial aspects are discussed in Turkey. Regulations and changes were investigated within the framework of Law No. 6360. The aim of this thesis is to examine new arrangements and changes within Law No. 6360 by using the interview and content analysis. Financial relationships between local governments units are analyzed by taking consideration the authorization of local governments. On the frame of the law; the literature review and the criticism in the direction of the law are by determining the views of the persons concerned, whether it meets the expected benefits after implementing of Law No. 6360. Conclusion and discussion of the thesis; Law 6360 is assessed outlined, 14 Province which converts provincial territorial boundaries of the metropolitan municipality and other metropolitan municipalities of the province which also borders of territorial boundaries. On the law, through interviews with officials, it engendered after the implementation of the act has been demonstrated or likely to lead to results. Local governments unit officials, the overall result of the application of Law No. 6360, have expressed the view that far from providing the expected benefits. KEY WORDS:Local Governments, Administrative and Financial Sharings, Law No. 6360