Assessing municipality revenues and benefit principle framework of the Law No. 6360

Public services are sharing between local governments and central state. This is required that fiscal resource must be share between local governments and central state. Fiscal resource of local governments consists of once, transfers of central state budget tax revenues. Consist of secondly, self income taxes of local governments. Municipalities self income resource is optitained within the framework of benefit principle for taxes. Munipalities fiscal resource is not enough for local expentiture items. Because of this central state tranfers fiscal resources to local governments. For this, Low. No. 6360 is the last. The law is important for municipalities fiscal resources. Because with this law aims to increase metropolitan municipality numbers and their fiscal resource. İn this study, our aim is puting fort that; what happened to fiscal municipality resources before and after the law. At the and of this study we saw that resources within the framework of benefit principle for taxes is not enough for municipalities and because of this financial dependency between local governments and the central government is increases after Law. No. 6360. Key Words: Local Governments, Municipality Fiscal Resource, Law. No. 6360, Benefit Principle For Taxes.