In process of accesion to European Union(EU)transformation of local governments in Turkey and fiscal autonomy

Accession of Turkey to the European Union (EU) which have started with Ankara Agreement at 12 September 1963 and today is more than 50 years was written to history as period that have include Turkey's a lot of innovations as can be designated reform and effort of innovations. In this period Turkey have important efforts to achieve democratic standards of EU. Local governments are one of the special administrative elements of EU. Reducing dependency to central administration of local governments which are giving special important on participating of people to public administration and spreading democracy to people on decision making and fiscal issues is the subjects of EU that have support as institutional. There are emphasized local government and strengthening local governments opposite of central governments on nearly all texts which EU confirm with high-level support. Turkey have been centralist state as founding. Inconveniences and difficulties of centralist public administration have emphasized by almost all governments and have been done studies to make relax the centralist administration. There have been done a lot of studies as majors The Project of Research of Central Government Organization (MEHTAP), The Project of Anew Regulation of Interior Service and Organization (İç Düzen) and The Project of Public Administration Research (KAYA). At today centralist administration, dependency of local government to central governments as administrative and fiscal is opinion that accepted by academic and administrative communities. In this study firstly EU, local governments in EU's institutional structure have been effeorted to explain. And then local governments in Turkish administrative structure and changes on accession of Turkey to the EU have been efforted to explain and finally there is analysis that include comparison as fiscal autonomy which Turkey's local governments and EU's countries as choised. Key Words: Local Governments, Turkey-EU Relationships, Fiscal Autonomy