Intergovernmental Resource Sharing Systems and Changes via Law No. 6360 in Turkey

In this study, intergovernmental resource sharing systems examined theoretically, then resource sharing system implemented in Turkey are explained. In this context, new fiscal arrangements which have applied via Law No. 6360 are also discussed. In the last part of the study, in order to examine the effects of the Law No. 6360, a comparative analysis which represents previous and subsequent application of the law through two scenarios for the years 2009-2014 is conducted. Contrary to the predictions made based on absolute change in each local government share of the total tax revenues, it is seen that the special provincial administrations have a more advantageous situation in terms of both horizontal and vertical balance, considering the relative changes in the per capita share.