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R eform studies was carried out that including the quality and effectiveness of the services provided by the municipalities and resolving the existing problems of the local administrations in the administrative and financial sectors. The latest initiative for local governments was initiated by the number of the Law of 6360 dated 2012 and continued with the number of the Law of 6447 dated 2013 in Turkey. The aim of the study is to evaluate the reforms and the results of the regulatory reforms according to municipality managers. It is important to note here that since the day from the Republic to today arrangements in the study, so it is also prevented that the municipality managers are biased. In the study conducted with the municipalities that can represent the population from the provincial, district, metropolitan and metropolitan municipalities and what needs to be done an effective and successful reform of the reform process, and what are the obstacles of this process.

THE PROCESS OF RESTRUCTURING MUNICIPALITIES IN TURKEY: AN EMPRICAL STUDY WITH THE MANAGERS OF MUNICIPALITIES