Analysis of Share of Participation to Expenditures within the Scope of the Ability to Pay Principle

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dc.contributor.authorYigit, Ugur
dc.date.accessioned2024-03-13T10:33:30Z
dc.date.available2024-03-13T10:33:30Z
dc.date.issued2018
dc.departmentİstanbul Beykent Üniversitesien_US
dc.description.abstractThe 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.en_US
dc.identifier.endpage454en_US
dc.identifier.issn1300-3623
dc.identifier.issue174en_US
dc.identifier.startpage431en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12662/3998
dc.identifier.wosWOS:000438423000020en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isotren_US
dc.publisherMaliye Bakanligien_US
dc.relation.ispartofMaliye Dergisien_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectShare of Participation to Expendituresen_US
dc.subjectTax Valueen_US
dc.subjectThe Ability to Pay Principleen_US
dc.titleAnalysis of Share of Participation to Expenditures within the Scope of the Ability to Pay Principleen_US
dc.typeArticleen_US

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