Yigit, Ugur2024-03-132024-03-1320181300-3623https://hdl.handle.net/20.500.12662/3998The 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.trinfo:eu-repo/semantics/closedAccessShare of Participation to ExpendituresTax ValueThe Ability to Pay PrincipleArticle454174431WOS:000438423000020N/A