The purpose of the study is to analyse the finance of primary education in Turkey within the context of globalization and neo-liberal policies. For that reason survey model was used to describe the existing situation. The assumptions of quantitative and qualitative paradigms were used in the research. Data were gathered by the methods of documents reviewing and interview. The method of 'maximum sampling' was used for gathering qualitative data.
The study group is composed of branch office managers who are responsible for the budget work and who work in the Provincial National Education Directorate of Ankara or in National Education Directorates of Central Administrative Districts within Ankara; namely Alt?nda?, Mamak, Keçiören,Yenimahalle and Çankaya. The study group also consists of 15 school administrators and teachers and students' parents in these schools. These schools are located within boundaries of the mentioned central districts and have different socio-economic levels (SEL) each. A total of 62 people are interviewed in the research: 3 of them are office managers, 15 of them are school administrators, 26 of them are teachers and 18 of them are parents. The interviews made with these people are recorded on a tape. Besides, the interviews are coded to keep each person's identity information secret.

The results of the research are as following:
The proportion of primary education expenditures within the expenditures of Ministry of National Education between the years of 1974 and 2003 has indicated a decrease of 6.2 per cent on average in spite of the increase in the number of teachers and students over years.
It is revealed in this study that primary education has 13 separate sources which are out of budget. This structure of multi finances in primary education transfers goverment's responsibility of presenting and financing primary education to 'local units', 'civil organizations', 'firms' and even to ' individuals' own responsibilities '. The government do this by practices like 'localization', 'privatization' and 'governance'. This situation has transformed primary education into a level of education in which different classes of the society put out their own struggles for having domination on each other. It is introduced in the study that primary schools have 60 different sources of income which are out of budget and the number of these out of budget sources show variance in terms of the SEL of schools. Depending on the budget sources schools have, facilities that schools maintain in order to increase the quality of education vary according to the SEL.

In the research, the problems that school administrators have faced while performing their duties and the difficulties that they encounter during the process of finding out of budget sources diversify according to the SEL of the schools that they work in.

The difficulties teachers experience during the process of forming out of budget sources change in terms of the SEL of their schools. Most of the teachers joining in the study don't approve the contribution of the parents to educational expenses.

The difficulties that the parents have been confronted with during the process of creating out of budget sources show variety in terms of SEL.