Efficiency of Turkey's local administrations revenue structures

In Western countries there is a close relationship between democracitization and local administration. During democratization process, developing local governments economically and politically has big important. This fact is still valid and up - to date. In our country, from the beginning, generally local governments are under control of central government. So that, their roles in administrative structure during the first period Republic, because of the effects of many factors, they can not develop. Nowadays, there are very important efforts in order to develop them both economically and politically. In this study, firstly the development of the system of local authority is examined due to establish the point which local authority has to be reached at. In this historical period, the economic and political effects which have important roles in the appearance of local authorities' problems - especially fiscal problems -, have importance for the reorganization of local authorities. Understanding the unitary structure, the views about local authorities effects them directly. In other words, the problems of the country's central government effeects local governments. The domination of centralization in country management has an important role in the appearance of the problems of local authority because of not realizing economical criterions in local authorities' services. In order to continue centralized goverment tradition, not changing the system of local authority, makes problems bigger during the time. So, one side of the subject is related with centralized administration. The second side of the problems of revenue of local authorities' is affected from intergovernmental fiscal relations and the force of valuation of local authorities. Local authorities' revenue structure is destroyedbecause the source carries from centralized administration is not enough and the sources are not used effectively. The situation of local authorities, can not be explained only by a view to local authorities or the organization of intergovernmental fiscal relations. When khese two factors are utilized together, they have meaning about establishing and solving the problems of local authorities' revenue structure., economical and political organizations must be thought together. This study gives importance to reorganization of local authorities' system due to law about local authorities revenue structures. Villages are not free economically so, this study suggests a new local authority system by realizing the reason of their existence. If the arrengement of administrative organization authorities' will be more effective..