The establishment of new provinces, as administrative divisions of central government, is based on the criteria and principles stated in the Constitution and the Provincial Administration Act numbered 5442. It is argued that the principles in the legislation are not sufficient and objective for establishing provinces. The number of the provinces began to increase after the multiparty period, dated 1946, and gained momentum after 1980s. The aim of this thesis is to explore the justification of the establishment of new provinces: Were they established in conformity with the legislation? Or established with political concerns? In this respect, the last 14 provinces, established after 1980s, are analyzed as a case study.