different numbers of MPs depending on their populations. Local elections: Metropolitan and District Mayors, Municipal and Provincial Councillors, neighbourhood presidents and their village councils elected through a first-past-the-post system, with the winning candidate in each municipality elected by a simple majority. Local administration The Constitution enumerates local governments as municipalities, special provincial administrations and villages. The administration of the provinces is based on the principle of devolution of powers. The regulatory and budgetary autonomy of local governments is secured in the Constitution. A governor is representing the government in the province and is also the figurehead and executive organ of the special provincial administration. Governors act as the chairman of the provincial executive committee. Finances Taxation Most of the taxes are levied by the central government. However some specific taxes are levied by municipalities. Taxation system in Turkey is regulated by the Tax Procedure (TP) Law. It regulates the rights, burdens, carrying out duties along with principals of accrual. This Law consist of procedural and official provisions of all tax laws. The TP has five main sections: taxation, taxpayer duties, valuation, penalty provisions, tax cases. Budget The budget document often begins with the president's proposal to Parliament recommending funding levels for the next fiscal year, beginning January 1 and ending on December 31 of the year following. The expenditure of the State and of public corporations other than state-owned enterprises (SOE's) are determined by annual central government budgets. See also Politics of Turkey Cabinet of Turkey Constitution of Turkey Judicial system of Turkey Turkish Space Agency References External links European governments Asian governments