An Analysis of the Extent and Measurement of Fiscal Decentralization in Turkey

In recent years, a growing number of countries around the world are assigning revenue sources and expenditure functions from central government to the lower levels of governments in terms of fiscal decentralization programs. this is because of the argument that sub-national governments are closer to the people and hence better programmed and ready to give the right services according to the local preferences at lower costs. fiscal decentralization, as a part of public reform programs in developed and developing countries, aims to improve the autonomy of local governments. it is also known that fiscal decentralization enhances the effectiveness of provision of public services. thus, it also contributes the economic growth at local and macro level through the enhancement of accountability and transparency of public services. fiscal decentralization in turkey, local expenditures as a percentage of total expenditures, remains low according to the developed and developing countries. this study tends to explore the extent of fiscal decentralization and its measurement firstly, and then will give the aspects of fiscal decentralization of turkey at local and regional level.