Approaches on the Efficiency and Necessity of Communication Tax in terms of Local Tax Nature

Local governments, which produce and provide local services, need to have a strong financial structure in order to fulfill the services and expenditures they have undertaken. The continuity and efficiency of the financial resources of local governments are the concepts that ensure the effectiveness of their financial resources. In this respect, the most important source of income for local governments is taxes. Communication tax, which is included in local government tax revenues, has been included in the Law on Municipal Revenues since 1981 and has been implemented. Although communication resources and communication technology have undergone a great change since it was first implemented in 1981, the scope and application form of the communication tax, which has a forty-one-year implementation period, has not undergone any change. Although communication resource and technology, which has gained a great change, diversity and momentum both in Turkey and in the world, has made communication the most important use in human life and accordingly the most important expenditure element, the communication tax applied in Turkey is considered as an income element of local governments. development and importance. Although the communication tax is one of the regular and continuous income sources of local governments, its share in the total income of local governments is at an extremely low level. In the study, the effectiveness and necessity of the communication tax were examined and suggestions were made regarding a new approach.