Türkiye’de Emlak Vergi Değerinin Toplu Değerleme Sistemi ile Belirlenmesi

Abstract

In this study, considering the problems encountered in real estate tax, it is aimed to show that it is possible to use mass appraisal systems in order to ensure a fair tax system and to prevent tax losses caused by the inability to determine the tax value, and therefore the tax base, in accordance with the truth. In this context, the results of a field study carried out on the “land” qualified real estate owned by the Treasury, which was subject to sale in Ankara province, Gölbaşı district in 2017, were examined. According to the results and findings of the field study, it was observed that there is a significant difference between the tax values of real estate and the realized purchase and sale values, the same fair value is applied to the real estates with different characteristics, and this situation causes an unfair taxation for the owners According to the result of Multiple Regression Analysis and Artificial Neural Networks models, which are the mass appraisal methods, the sale price or value of a real estate varies depending on its characteristics. It’s also understood from the data set that the property tax value varies according to the property’s location. With the implementation of the mass appraisal system, the results show that tax values may be determined close to market values, in accordance with international standards, in a short time, with less cost, and without subjective judgments, and thus, problems related to tax value and collection can be solved.