Allocation of Accommodation Tax to Municipalities: An Evaluation for Turkey
Chapter from the book:
Eroğlu Sevinç,
D.
&
Yüce Akıncı,
G.
(eds.)
2023.
Studies on Economic and Financial Policies.
Synopsis
Local administrations are in the position of administrations that provide various public services of critical importance that can directly or indirectly affect the lives of individuals. Therefore, these administrations should be provided with income sources commensurate with their duties. It is clear that the income sources of local administrations in Turkey are insufficient, which makes them dependent on transfers from the central government. In this context, in this study, the necessity of allocating the accommodation tax, which was put into practice in 2023 in Turkey and collected by the central government, to municipalities, which is the most important local administration unit, was discussed. In the study in which the literature review method was adopted; It has been concluded that accommodation taxes should be allocated to municipalities because the financial autonomy of municipalities can be increased, they are taken according to the principle of benefit, the majority of environmental protection services are offered by municipalities and municipalities are the implementers in many countries.
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Copyright (c) 2023 Hayriye Esra Akyüz- Güven Güney- Serhat Alpağut- Deniz Sevinç- Aylin Koca- Merter Akıncı- Haktan Sevinç- Ömer Yılmaz- Nermin Güney- Sertaç Hopoğlu- Sefa Özbek- Ali Çelik- Ayşe Arı- Ahmet Gökçe Akpolat- Hasan Tansoy- İsmail Hakkı Kofoğlu- Adem Türkmen- İkram Yusuf Yarbaşı- Mehmet Öksüz- İlkay Badurlar- Arife Özdemir Höl- Hasan Alpago- Tuğba Dayıoğlu- Gönül Yüce Akıncı- Fatma Mumcu Küçükçaylı- Demet Eroğlu Sevinç- Behçet Doğan Oktaş; Demet Eroğlu Sevinç- Gönül Yüce Akıncı