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.