The discussion of by which government level and how much local public goods and servicesshould be provided has been one of the important theoretical issues of local government finance. The Tiebutmodel takes the lead among the hypotheses that explain that local governments have an important role inensuring efficiency in resource allocation. Based on the assumption that consumer-voters have mobility andfull knowledge, the Tiebout model suggests that these individuals would move to the communities thatreflect the patterns of consumption on local public goods and services in the best way, and that this movingaction would take place until each community reaches optimal size. The model, thus, concludes that localservices will ensure efficiency of resource allocation through a private market-like mechanism. The Tieboutmodel has been led to empirical measurement of many different issues, such as the impact of local fiscalvariables on spatial preferences, the public service preferences of individuals, the internal migration motif,the housing prices, and the tax capitalization. The aim of this study is also to test the relationship betweenlocal fiscal variables and settlement preferences within the framework of the Tiebout model. Therefore, thisstudy aims to analyze the effects of local fiscal, economic and social variables on spatial choice (netmigration rate), using panel data techniques for the 2008-2017 period in 81 provinces of Turkey. In theanalysis, it was found that net migration rate has a negative relationship with per capita local tax revenue, percapita local expenditure and crime rate, while a positive relationship with local GDP per capita. And thisresult corroborates the Tiebout model in terms of local tax revenues