The search for solutions to the financial problems arising from financing at local governments in Turkey in terms of financial autonomy and taxation authority

dahaStates provide the general needs of individuals living within the boundaries of states through public services. The contemporary public administration approach envisages the provision of public services demanded of local people by local governments. Local governments face various problems in performing their duties. The most important of these are financial problems. When financial problems of local governments are mentioned, the first thing that comes to mind is the lack of financial resources and dependence on central government. Increased dependence on central government while local governments provide financing jeopardizes both financial autonomy and administrative autonomy. The most important condition for creating a self-governing, democratic and effective local government is to make the local governments financially autonomous. For this reason, it is necessary to establish structures in which local government units can develop their own financial resources, to give the density to self-revenues within the local government's financial resources and provide the local authorities with wide powers in resource creation and taxation. Turkey is a country centralist structure. Local government financing system in Turkey, a structure dependent mainly centers and this brings many problems. The burden of protection increased with the developments in the country. As a result, it causes an increase in the expenditure levels of local government units, especially municipalities. However, local governments cannot be provided with funding in proportion to their duties and responsibilities. Local governments in Turkey, cannot use existing tax potential due to shortcomings in legislation. Local government units, which do not have taxation authority, cannot create new alternative sources of income, and are highly dependent on the shares transferred from the collection of general budget tax revenues. For all these reasons Turkish local government units away from the line of being efficient and efficient service units and deprived of the possible benefits that may be obtained as a result of financial autonomy. Municipalities are the most important role in local service delivery when are taken into consideration with population density, duty area, effective democratic structure and service density. In this study, financial problems experienced by local governments, primarily municipalities, will be assessed in terms of financial autonomy and taxation authority. In order to make the local administrations more efficient, efficient and increase the citizens' satisfaction, various solutions will be various suggestions will be developed. Key Words : Turkey, local autonomy, taxtation authority, state, local government sonra doldurulacaktır