6360 METROPOLITAN MUNICIPALITIES LAW NUMBERED FINANCIAL STRUCTURES OCCUR on the CHANGES BROUGHT

With known that in 6360 numbered law, the local government system in Turkey administrative structure, the distribution of financial resources, the political geography, the provision of local services and in areas such as recent as zoning and planning layout has undergone radical changes. In this context, Law No. 6360 in Turkey with the number increased to 30 metropolitan municipalities and special provincial administrations removed in these areas, villages and towns are transformed into a neighborhood. The 30 metropolitan municipalities and special provincial administrations Act abolished, converted in 1592 and 16.082 rural municipal districts and 27 new districts were established. With the mentioned law, 36 percent of the special provincial administration, 53 percent of the municipalities have been removed 47 percent of the villages. Our work will be mentioned changes brought to the financial structure of the laws of the metropolitan municipalities.The most important financial regulations imposed by law in this context consists of base realignment and some changes to the natural distribution of the share of local government relations. Accordingly, the total tax revenues from the General Budget to those outside the metropolitan municipalities skin 2.85% share to 1.5% and 1% share of the special provincial administration, 15 skin is reduced to 0.5%. However, Law No. 5779 general budget tax revenues should be given to metropolitan municipalities share of the total is raised to 4.5% from 2.5%; Again according to this law metropolitan municipality boundaries are removed from the general budget tax revenues collected through collection 5% to 6% in the total amount allocated to metropolitan municipalities. Apart from these, between provincial and district centers, in addition to more than offset the cost of provincial services in transportation costs will be added. Besides Istanbul, Izmir, Ankara populous city in the cost of services such as the crowding / concentration can be said that it will increase costs with the addition of service costs. In addition, the differences in the tax base in the new metropolitan; metropolitan municipalities receive less tax with the new law, they are confronted with large rural areas where they are required to take more services. On the other hand it is also expected that there will be a new tax burden for citizens living in rural areas.