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Anayasal Iktisat Teorisi devletin guc ve yetkilerinin nasil sinirlandirilabilecegini ve nasil sinirlandirilmasi gerektigini incelemektedir. Bu kapsamda Anayasal iktisatcilar tarafindan, hazirlanacak olan ekonomik anayasa ile devletin vergilendirme yetkisinin belli bir kisminin yerel yonetimlere devredilmesi gerektigi savunulmaktadir. Calisma, uniter ve federal yapili devletlerde vergilendirme yetkisinin yerel yonetimlere devrini ve yerel mali ozerklik olgusunu olumlu ve olumsuz yonleriyle objektif bir bakis acisiyla incelemeyi amaclamaktadir. The constitutional economics theory examines how government’s power and authority could be limited and how should be limited. In this context, through the instrument of economic constitution, it is argued by constitutional economists that, a certain part of government’s tax-raising power should be transferred to local governments. This study aims to analyse the transfer of governments’ tax-raising powers to local governments in unitary and federal states and to research the local fiscal autonomy phenomenon in its positive and negative aspects from an objective point of view.

Anayasal İktisat Teorisi Perspektifinden Yerel Mali Özerklik(The Local Fiscal Autonomy from The Perspective of Constitutional Economics Theory)