Abstract
Announcement and Advertisement Tax is a municipal revenue but also it has an extra-fiscal purpose which is decreasing the density of signboards in the city. There has been not a separate article in the literature analyzing the dual functions, the subject, the coverage and tariff, the share in the municipal revenue, the division of collection authority between the district municipality and the metropolitan municipality in the metropolitan area of the Announcement and Advertisement Tax. These issues are analyzed via review of the regulations, court orders and budget realizations of the municipalities. Therefore, the problems arising in practice are determined. Consequently, several suggestions developed such as tariffs and taxable events should be updated, municipalities should have the power to determine the tariff, and the district municipality should be the collection authority in the metropolitan area.
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