Evaluation of Property Tax as a Local Tax in Terms of Fiscal Autonomy: Turkey Example

Hasan Aksu; Hasan Türkal

Makale detayları

Evaluation of Property Tax as a Local Tax in Terms of Fiscal Autonomy: Turkey Example

Yazarlar:

Hasan Aksu | Hasan Türkal

Yayıncı:

Harran University

Ana Başlıklar:

Ekonometri Teorisi

Dergi:

Econharran Vol.8 Issue 13, pp.33-54

Belge Tipi:

Makale

Yayın Tarihi:

11/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001311731

pISSN:

2587-179X

Anahtar kelimeler:

Özet:

 Public services are carried out through central government and local governments. Local governments need public incomes to perform the public services they undertake. In this respect, the local tax revenues they have are significant. Therefore, the request of local governments to increase tax revenues is normally met, in other words, their request to reduce their dependence on the central government. In this context, the property tax in local tax revenues is self-income for municipalities. With this feature, the property tax is an important source of income for local government departments. However, Turkey does not have the authority to determine the basis and amount of local taxes. The tax base and rates on local taxes are determined by the central administration. This situation both undermines the financial autonomy of local governments and reduces the share of local taxes in total tax revenues. In this context, the subject of the work constitutes real estate tax in Turkey. It is the aim of the study to reveal the share of property tax in Turkey in local tax revenues and to evaluate the property tax revenues in Turkey in terms of financial autonomy compared with OECD countries. In this context the Republic of Turkey Data related to property tax were obtained from the Ministry of Treasury and Finance and OECD database. As a result of the evaluation of the data, it was seen that property tax in Turkey remained below the average of OECD countries in terms of financial autonomy.

 Public services are carried out through central government and local governments. Local governments need public incomes to perform the public services they undertake. In this respect, the local tax revenues they have are significant. Therefore, the request of local governments to increase tax revenues is normally met, in other words, their request to reduce their dependence on the central government. In this context, the property tax in local tax revenues is self-income for municipalities. With this feature, the property tax is an important source of income for local government departments. However, Turkey does not have the authority to determine the basis and amount of local taxes. The tax base and rates on local taxes are determined by the central administration. This situation both undermines the financial autonomy of local governments and reduces the share of local taxes in total tax revenues. In this context, the subject of the work constitutes real estate tax in Turkey. It is the aim of the study to reveal the share of property tax in Turkey in local tax revenues and to evaluate the property tax revenues in Turkey in terms of financial autonomy compared with OECD countries. In this context the Republic of Turkey Data related to property tax were obtained from the Ministry of Treasury and Finance and OECD database. As a result of the evaluation of the data, it was seen that property tax in Turkey remained below the average of OECD countries in terms of financial autonomy.

 Public services are carried out through central government and local governments. Local governments need public incomes to perform the public services they undertake. In this respect, the local tax revenues they have are significant. Therefore, the request of local governments to increase tax revenues is normally met, in other words, their request to reduce their dependence on the central government. In this context, the property tax in local tax revenues is self-income for municipalities. With this feature, the property tax is an important source of income for local government departments. However, Turkey does not have the authority to determine the basis and amount of local taxes. The tax base and rates on local taxes are determined by the central administration. This situation both undermines the financial autonomy of local governments and reduces the share of local taxes in total tax revenues. In this context, the subject of the work constitutes real estate tax in Turkey. It is the aim of the study to reveal the share of property tax in Turkey in local tax revenues and to evaluate the property tax revenues in Turkey in terms of financial autonomy compared with OECD countries. In this context the Republic of Turkey Data related to property tax were obtained from the Ministry of Treasury and Finance and OECD database. As a result of the evaluation of the data, it was seen that property tax in Turkey remained below the average of OECD countries in terms of financial autonomy.

 Kamusal hizmetler merkezi yönetim ve yerel yönetimler aracılığıyla yerine getirilmektedir. Yerel yönetimler üstlenmiş oldukları kamusal hizmetleri yerine getirmek için kamusal gelirlere ihtiyaç duymaktadır. Bu doğrultuda sahip oldukları yerel vergi gelirleri önemlilik arz etmektedir. Dolayısıyla yerel yönetimlerin vergi gelirlerini arttırma isteği diğer ifadeyle merkezi yönetime olan bağımlılıklarını azaltma istekleri normal karşılanmaktadır. Bu kapsamda yerel vergi gelirleri içerisinde yer alan emlak vergisi belediyeler için öz gelir olma niteliğindedir. Bu özelliğiyle emlak vergisi yerel yönetim birimleri için önemli bir gelir kaynağıdır. Ancak Türkiyede yerel vergilerin matrah ve miktarını belirleme yetkisi bulunmamaktadır. Yerel vergiler üzerindeki vergi matrah ve oranlar merkezi yönetim tarafından belirlenmektedir. Bu durum yerel yönetimlerin hem mali özerkliklerini zedelemekte hem de yerel vergilerin toplam vergi gelirleri içerisindeki payını düşürmektedir. Bu bağlamda çalışmanın konusunu Türkiyede emlak vergisi oluşturmaktadır. Türkiyede emlak vergisinin yerel vergi gelirleri içerisindeki payını ortaya çıkarmak ve Türkiyede emlak vergisi gelirlerinin OECD ülkeleri ile karşılaştırılıp mali özerklik açısından değerlendirmek çalışmanın amacını oluşturmaktadır. Bu kapsamda Türkiye Cumhuriyeti Hazine ve Maliye Bakanlığı ile OECD veri tabanından emlak vergisi ile ilgili veriler elde edilmiştir. Verilerin değerlendirilmesi sonucunda Türkiyede emlak vergisinin mali özerklik açısından OECD ülkelerinin ortalaması altında kaldığı görülmüştür.

Makale detayları

Evaluation of Property Tax as a Local Tax in Terms of Fiscal Autonomy: Turkey Example

Yazarlar:

Hasan Aksu | Hasan Türkal

Yayıncı:

Harran University

Ana Başlıklar:

Ekonometri Teorisi

Dergi:

Econharran Vol.8 Issue 13, pp.33-54

Belge Tipi:

Makale

Yayın Tarihi:

11/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001311731

pISSN:

2587-179X

Autonomy

Local Autonomy

Fiscal Autonomy

Property Tax

Turkeyözerklik

yerel özerklik

mali özerklik

emlak vergisi

Türkiye

Sayı

Makale detayları

Yazarlar: Hasan Aksu | Hasan Türkal

Yayıncı: Harran University

Ana Başlıklar: Ekonometri Teorisi

Dergi: Econharran Vol.8 Issue 13, pp.33-54

Belge Tipi: Makale

Yayın Tarihi: 11/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001311731

pISSN: 2587-179X

Sayı

Yazarlar:

Hasan Aksu | Hasan Türkal

Yayıncı:

Harran University

Ana Başlıklar:

Ekonometri Teorisi

Dergi:

Econharran Vol.8 Issue 13, pp.33-54

Belge Tipi:

Makale

Yayın Tarihi:

11/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001311731

pISSN:

2587-179X