文章基本信息

标题：THE SOLUTION PROPOSAL AND THE PROBLEMS THAT OCCURS IN TURKEY REAL ESTATE PRACTICE
其他标题：TÜRKİYE’DE EMLAK VERGİSİ UYGULAMASINDAN KAYNAKLANAN SORUNLAR VE ÇÖZÜM ÖNERİLERİ
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作者：İbrahim ORGAN ; Taha Emre ÇİFTÇİ
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2015
卷号：8
期号：4
DOI：10.25287/ohuiibf.211576
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：The subject of real estate tax among the most important revenue of the local authorities is immovables. In Turkey,the real estate tax has become a local characterized tax by means of its’ imposition,accruement and collection transferred to municipalities in 1985. There are too many problems in the implementation of the real estate tax in Turkey.The purpose of this study is to put forward problems real estate tax practices in Turkey and propose solutions these problems.
其他摘要：Yerel İdarelerin en önemli gelirleri arasında yer alan emlak vergisinin konusunu taşınmazlar oluşturmaktadır. Türkiye’de emlak vergisinin,tarh,tahakkuk ve tahsili 1985 yılında sonra belediyelere devredilmesiyle,bu vergi yerel nitelikli bir vergi halini al
关键词：Real Estate Tax; Valiation; Tax Effort
其他关键词：Emlak Vergisi; Değer Tespiti; Vergi Gayreti