İmar Rantlarının Kamuya Kazandırılması: Uluslararası Örnekler Çerçevesinde Değer Artış Payı Düzenlemesinin Analizi

Year 2022, Issue: 127, 555 - 584, 12.01.2023

Duran Bülbül , Ali Ezer

https://doi.org/10.52836/sayistay.1211253

Cited By: 1

Abstract

Bu çalışmada, Türkiye’de imar plan değişiklikleri sonucu arsa değerlerinde ortaya çıkan artışların kamuya kazandırılmasına yönelik olarak 14.02.2020 tarihli ve 7221 sayılı Kanunla getirilen Değer Artış Payı düzenlemesi, uluslararası uygulama örnekleri çerçevesinde değerlendirilmektedir. Bu kapsamda İngiltere, ABD, Kanada, Brezilya, Polonya, İsrail, Kolombiya ve Singapur’da kullanılan arsa değer kazanımı araçları incelenerek Değer Artış Payının olası etki ve sonuçları analiz edilmiş ve uygulamanın iyileştirilmesine yönelik bazı öneriler sunulmuştur.

Keywords

Arsa Değer Kazanımı, Değer Artış Payı, Rant, İmar Planı, Geliştirme Yükümlülükleri.

References

• Alterman, R. (2012). Land Use Regulations and Property Values: The Windfalls Capture Idea Revisited. The Oxford Handbook of Urban Economics and Planning (Ed.) Nancy Brooks N., Kieran Donaghy, K. ve Gerrit-Jan Knaap G. Oxford: Oxford University Press.
• Amigo, I. (2021). Building Value: In Brazil, Land Value Capture Supports the Needs of the Community. https://www.lincolninst.edu/sites/default/files/pubfiles/buildingvalue-lla210107.pdf. Erişim: 24.08.2022.
• Asden (2020). Understanding Property Taxes In Israel. https://www.asden.co.il/buyinginvestment-property-in-israel. Erişim: 25.08.2022.
• Biggar, J. ve Siemiatycki, M. (2020). Tracing Discretion in Planning and Land-Use Outcomes: Perspectives from Toronto, Canada. Journal of Planning Education and Research, February 2020, 1-17.
• Booth, P.A. (2012). The unearned increment: property and the capture of betterment value in Britain and France. Value Capture and Land Policies. (Ed.) Ingram, G. ve Yu-Hung Hong, Y.H. Washington, DC: Lincoln Institute of Land Policy.
• Chen, Y., Wing, C.K. ve Yang, L. (2022). How the combined use of non-negotiable and negotiable developer obligations affects land value capture: Evidence from marketoriented urban redevelopment in China. Habitat International, 119, 102494.
• City of Vancouver (2017). Annual Report on Community Amenity Contributions & Density Bonusing. http://vancouver.ca/files/cov/annual-reportcommunity-amenitycontributions-and-density-bonusing-2017.pdf. Erişim: 07.05.2022.
• Crook, T. (2016). Capturing Development Value Through de jure National Taxation: The English Experience. Planning Gain: Providing infrastructure and affordable housing. (Ed.) Crook, T., Henneberry, J. ve Whitehead C. West Sussex: John Wiley & Sons.
• Crook, T. (2020). Capturing Increases in Land Value, UK Collaborative Centre for Housing Evidence. https://housingevidence.ac.uk/wp-content/uploads/2019/12/191212- capture-inc-in-land-value-TC.pdf, Erişim: 22.07.2022.
• Crook, T. ve Whitehead, C. (2019). Capturing development value, principles and practice: why is it so difficult?. Town Planning Review. 90, 359-381.
• Erdem, N. (2019). Türkiye Taşınmaz Değerleme Sisteminin Etkinliğinin Araştırılması. Geomatik, 4 (1), 1-13.
• Fainstein, S. (2012). Land Value Capture and Justice. Value Capture and Land Policies. (Ed.) Ingram, G. ve Yu-Hung Hong, Y.H. Washington, DC: Lincoln Institute of Land Policy.
• Friendly, A. (2020). Sharing the unearned increment: Divergent Outcomes in Toronto and São Paulo. Land Use Policy, 91, 2020, 104270.
• Gov. UK (2019). Guidance Planning Obligations. https://www.gov.uk/guidance/planningobligations. Erişim: 21.03.2022.
• Gov. UK (2020). Guidance Community Infrastructure Levy. https://www.gov.uk/guidance/ community-infrastructure-levy, Erişim: 22.03.2022.
• Grafakos, S., Tsatsou, A., Acci, D., Kostaras, J., Lopez, A., Recoms, N. ve Summers, B. (2019). Exploring the Use of Land Value Capture Instruments for Green Resilient Infrastructure Benefits: A Framework Applied in Cali, Colombia. https://www.jstor. org/stable/resrep22048.3#metadata _info_tab_contents. Erişim: 23.09.2022.
• Ihlanfeldt, K.R. ve Shaughnessy, T.M. (2004). An empirical investigation of the effects of impact fees on housing and land markets. Regional Science and Urban Economics, 34(6), 639-661.
• Janus, J. ve John, E. (2016). The issue of zoning fees – case study in Kraków. Geomatics, Landmanagement and Landscape, 2016/4, 101-113.
• Kılınç, N. ve Türk, Ş. Ş. (2022). Examination of Local Plan Changes from a Value Capture Perspective: Istanbul Case. Sustainability, 14 (1), 1-23.
• Kim, M. (2020a). Negotiation or Schedule-Based? Journal of the American Planning Association, 86 (2), 208-221.
• Kim, M. (2020b). Upzoning and value capture: How US local governments use land use regulation power to create and capture value from real estate developments. Land Use Policy, 95, 104–624.
• Loo, E. (2017). Lessons from Singapore about land value capture. https://www.rtpi.org. uk/blog/2017/april/lessons-from-singapore-about-land-value-capture/. Erişim: 06.08.2022.
• Lord, A., Dunning, R., Buck, M. ve Cantillo, S. (2020). The Incidence, Value and Delivery of Planning Obligations and Community Infrastructure Levy in England in 2018-19. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/ attachment_data/file/907203/The_Value_and_Incidence_of_Developer_ Contributions_in_England_201819.pdf. Erişim: 15.08.2022.
• Mathur, S., Waddell, P. ve Blanco, H. (2004). The Effect of Impact Fees on the Price of New Single-family Housing. Urban Studies, 41(7), 1303–1312.
• McAllister, P., Shepherd, E. ve Wyatt P. (2018). Policy shifts, developer contributions and land value capture in London 2005–2017. Land Use Policy, 78, 316–326.
• Monk S., ve Crook T. (2016). International Experience. Planning Gain: Providing infrastructure and affordable housing. (Ed.) Crook, T., Henneberry, J. ve Whitehead C. West Sussex: John Wiley & Sons.
• Moore, A.A. (2013). Trading Density for Benefits: Toronto and Vancouver Compared. IMFG Papers 13, University of Toronto, Institute on Municipal Finance and Governance 13. Toronto: University of Toronto, Munk School of Global.
• Munoz Gielen, D., Salas, I.M., ve Cuadrado, J.B. (2017). International comparison of the changing dynamics of governance approaches to land development and their results for public value capture. Cities 71, 123–134.
• Munoz Gielen, D. ve Van der Krabben, E. (2019). Introduction. Public Infrastructure, Private Finance: Developer Obligations and Responsibilities. (Ed.) Munoz Gielen, D. ve Van der Krabben, E. New York: Routledge.
• Ong, R. (2017). Will rising Development Charge affect property prices?. https://www.99.co/ singapore/insider/development-charge-property-prices/. Erişim: 28.08.2022.
• Salford (2022). A guide to Section 106. https://www.salford.gov.uk/media/392092/aguide-to-section-106.pdf. Erişim: 15.06.2022.
• Śleszyński P., Nowak, M., Sudra, P., Załeczna, M. ve Blaszke, M. (2021). Economic Consequences of Adopting Local Spatial Development Plans for the Spatial Management System: The Case of Poland. Land, 2021/10 (2), 1-22.
• Smolka, M. (2013). Implementing Value Capture in Latin America: Policies and Tools for Urban Development. Cambridge: Lincoln Institute of Land Policy.
• Stawecki, M. (2020). Zoning fee as a public levy. Acta Iuris Stetinensis, 32, 93-115.
• Stephens, M. (2019). Land value capture through planning and taxation. UK Housing Review 2019. (Ed.) Stephens, M., Perry, J., Williams, P. ve Young, G. Coventry: Chartered Institute of Housing.
• TDK (2022). Türk Dil Kurumu Yabancı Sözlere Karşılıklar Kılavuzu. https://sozluk.gov.tr/. Erişim: 07.08.2022
• Toronto (2021). Planning Act Reserve Funds Statement 2019. https://www.toronto.ca/ legdocs/mmis/2021/ex/bgrd/backgroundfile-168673.pdf. Erişim: 07.07.2022.
• Triveno, L.,Velasco, V. ve Marulanda, G. (2018). How land value capture (LVC) has financed infrastructure, affordable housing, and urban development in Bogota-Colombia. https://www.researchgate.net/publication/336014606_How_land_value_ capture_LVC_has_financed_infrastructure_affordable_housing_and_urban_ development_in_Bogota-Colombia, Erişim: 22.08.2022.
• Turk, S. S. (2018). Comparison of the Impacts of Non-Negotiable and Negotiable Developer Obligations in Turkey. Habitat International, 75, 122–130.
• URA (2019). Urban Redevelopment Authority. Report and Financial Statements Financial Year Ended 31 March 2019. https://www.ura.gov.sg/mwg-internal/de5fs23hu73ds/ progress?id= K9zR0h9YgPsctGn2JRQ0PQdWP_V1UXIqqeYA1g14WUc,&dl. Erişim: 06.06.2022.
• URA (2022a). Development Charge. https://www.ura.gov.sg/Corporate/Guidelines/ Development-Control/Planning-Permission/Folder/DC-Charge-Rates. Erişim: 04.08.2022.
• URA (2022b). Development Charge Sector Map & Rates 2022. https://www.ura.gov.sg/ Corporate/Guidelines/Development-Control/Planning-Permission/Folder/~/ link. aspx?_id=A1A958C853AF46B5A58440A92F3C7CE7&_z=z. Erişim: 04.08.2022.
• Varcan, N. ve Hacıköylü, C. (2021). Taşınmaz Rantı Üzerinden Kamu Geliri Elde Etme Arayışları. Vergi Raporu, 259, 11-30.
• Walters, L. (2013). Land Value Capture in Policy and Practice. Journal of Property Tax Assessment and Administration, 10, 5-22.