Analysis of Share of Participation to Expenditures within the Scope of the Ability to Pay Principle
Küçük Resim Yok
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Maliye Bakanligi
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The need for municipality services and the funds for financing the services are increasing today as cities are developing rapidly and the local people's service demands have been increasingly diversified. Shares of participation to expenditures are divided into three classes of road, sewerage and water facilities expenditures. According to arrangement cannot exceed two percent of tax values of buildings and lands; tax value for real state tax affects shares of participation to expenditures as a criteria of payment power. In this study, the characteristic of shares of participation to expenditures and according to this characteristics its being auditable on the basis of the ability to pay principle issues have been examined.
Açıklama
Anahtar Kelimeler
Share of Participation to Expenditures, Tax Value, The Ability to Pay Principle
Kaynak
Maliye Dergisi
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
Sayı
174
