The role of property taxes in the financing of local government: Case of Turkey

Semra Altingoz

doi:10.18844/gjhss.v2i2.443

Abstract

Central governments canalize to decentralized organization for compensate public demands faster, high quality and efficiency in globalization process. Local governments take effectively charge in distribution of income, education, health, housing on local basis which are parts of public policy and increasing the welfare level of the citizens of their municipality with their own facilities. The most important mission is incumbent to municipalities which is local governments’ type, in decentralized organization. Municipalities have two types incoming source; one of them from central governments sources the other one is internal revenue. This study aims to give information about municipalities which are at the forefront among local governments and property tax which is one of income sources municipalities. In this sense, law no. 5393 which was accepted on the 3rd of July, 2007 was studied in the frame of property tax and information about the phases of municipalities from the foundation up to now and their financial structure was given. Keywords: property tax, local government, decentralization, budget.

Highlights

In the most general definition, local administrations are the administration units which are generated by the members of community living together in a certain geographic place like a village or a town in order to get the common services which they need most
The units are defined as public corporate entities who are organized to carry out the common services, chosen by local unity and have duties and authorities adjusted by laws, special income, budget, stuff and can departure autonomously in its relationship with central administration
Local administrations has an active role in providing basic social policy such as income distribution, education, health, dwelling which is a part of local administrations public policy and undertaken by government and enhancing the welfare of the citizens in their own unit

Summary

Introduction

In the most general definition, local administrations are the administration units which are generated by the members of community living together in a certain geographic place like a village or a town in order to get the common services which they need most. The units are defined as public corporate entities who are organized to carry out the common services, chosen by local unity and have duties and authorities adjusted by laws, special income, budget, stuff and can departure autonomously in its relationship with central administration. Central government can decide on the type, kind, authorities and way of administration of local administration unilatreally as it wants. These institutions are allowed to respond local demands and needs within the framework by central government. Local administrations has an active role in providing basic social policy such as income distribution, education, health, dwelling which is a part of local administrations public policy and undertaken by government and enhancing the welfare of the citizens in their own unit. The aim is to give information about property tax which is one of the source of income of municipality which is important among the local administrations

A General View To Property Tax

The Features Of Property Tax

Building Tax

The Subject of Building Tax

The Subject of Land Tax

Conclusion