Öz
In the last quarter of the 21st century, the development and change that continues with
an increasing momentum in economics, technology, and sociological fields with the effect of
globalization that has taken the world under its influence. Countries, organizations, institutions
and organizations’ managements are faced with situations and decisions that have not been
encountered before. With this development and change, the new and complicated needs of the
population, increase the work of administrators who want to centrally control social systems. For
this reason, central governments had to transfer all or some of their duties, responsibilities, and
the expenditure of some of the central budget resources to local governments. Thereby; It has
become possible to respond to the needs of the society in a shorter time and more
economically, to meet the demands quickly, and to increase the quality of public services.
Localization policies have been increasingly implemented in education in developed and
developing countries, and reports and roadmaps have been proposed by international
organizations in this regard. These applications are; management of educational institutions,
financial support, programs, policies regarding students, and transfer of authority, responsibility
and resources to local governments in decisions regarding their employees. In Turkey, local
governments (municipalities and special provincial administrations) carry out maintenance and
repair, construction, building and land allocation of educational facilities within their areas of
responsibility, in accordance with their budgets. The purpose of this research is to reveal the
contribution of local governments to the financing of education as a result of the legal
regulations made and to offer proposals. In this research, by examining the education
expenditures, policies and implementation results of the local governments of the developed
OECD countries, suggestions are made regarding the improvement of the system in Turkey.