It provides the general quality needs of individuals living within the borders of states through public services. The understanding of mod-ern public administration stipulates that the public services demanded by the local people will be provided by local administrations. Local gov-ernments face various problems while performing their duties. The most important of these are financial problems. When it comes to the financial problems of local governments, the first thing that comes to mind is the lack of financial resources and dependence on the central government. Increasing dependence on local governments while providing financing to local governments endangers both financial autonomy and adminis-trative autonomy. The most important condition for creating a self-governing, democratic and effective local government is that local gov-ernments should be financially autonomous. For this reason, it is neces-sary to establish structures where local government units can develop their own financing resources, to concentrate local government financ-ing resources on own revenues, and to provide local governments with broad powers for fund raising and taxation. The unit is made of a coun-try that local government financing system in Turkey is mainly depend-ent on a central structure and this brings many problems. As a result of the increasing service burden with the developments in the country, when the local government units are evaluated together with the scope of the authority, the services they undertake and the population density, they cause an increase in the spending levels of the municipalities. How-ever, the country cannot provide financial resources in proportion to its duties and responsibilities. The purpose of this research is to examine the financing of local units.