AB Üyesi Ülkelerdeki Yerel Vergi Uygulamaları ve Türkiye’deki Belediyeler İçin Vergi Önerileri

Year 2020, Volume: 9 Issue: 17, 37 - 70, 30.06.2020

Ahmet Ulusoy , Mustafa Tekdere

Abstract

Türkiye’de nüfus potansiyeli, gelir ve harcama düzeyi nedeniyle en önemli yerel yönetim birimi, belediyelerdir. Ancak belediyelerin üstlendikleri görev ve sorumluluklar kapsamında yaptıkları harcamalar ile öz gelirleri ve özellikle vergi gelirleri arasında önemli bir tutarsızlık bulunmaktadır. Bu çalışmada belediyelerin içerisine düştüğü mali tutarsızlıktan kurtarılması amacıyla, uzun yıllardır üye olunmaya çalışılan Avrupa Birliği’nin örneklem olarak incelenmesine karar verilmiştir. İnceleme sonucunda ilgili ülkelerde yerel düzeyde uygulanan farklı vergi türleri ve vergileme sistemleri ele alınarak, Türkiye’deki belediyelerin gelir sorununu çözme yolunda vergi gelirlerini artırma odaklı alternatif çözüm önerileri sunulmaya çalışılmıştır. Nihai amaç; Türkiye’deki belediyeleri görevleriyle orantılı gelir kaynaklarına sahip kılma sürecinde, öz gelirler içerisindeki vergi gelirlerinin artışını esas alan yapısal bir dönüşüm sağlamaktır. Araştırma sonucunda belirtilen dönüşümü sağlayacak farklı birçok vergi uygulaması olduğu sonucuna ulaşılmıştır.   

Keywords

Yerel Yönetim, Yerel Vergi, Belediye

Local Tax Applications in EU Member Countries and Tax Recommendations for Municipalities in Turkey

Abstract

The most important units of local government are municipalities in Turkey due to its population potential and income/expenditure levels. However, there is a significant inconsistency between the expenditures of municipalities in the context of their duties and responsibilities and their own-revenues and especially tax revenues. In this study, in order to get rid of the financial inconsistency of municipalities, it has been decided to examine the European Union which Turkey has been trying to become a member for many years. As a result of the study, different tax types and taxation systems applied at the local level in the relevant countries are discussed. Alternative solutions are proposed to increase the tax revenues of municipalities in Turkey in order to solve their income problems. The ultimate aim is a structural transformation that enables growth of tax revenues in achieving municipal duties in Turkey. As a result of the research, it was concluded that there are many different tax applications to provide the stated transformation.

Keywords

Local Government, Local Tax, Municipality

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