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Yerel Yönetimlerin Finansman Sorunlarının Çözümünde Motorlu Taşıtlar Vergisi Önerisi

Author

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  • Ahmet ULUSOY
  • Tekin AKDEMİR

Abstract

The last 30 years in the field of financial management reforms, the overall functioning of public administration in a restructuring context are discussed in many developing countries. In this reorganization, arrangements to strengthen the financial structure of local governments have been limited and these authorities experienced imbalance of income and expenditure. During this period, because of the increasing demand for local services, the growing financial need of local government has not been met. Aim of this study is analyzing fiscal importance of taxes on motor vehicles and evaluating the rationality of assignment of local governments.

Suggested Citation

  • Ahmet ULUSOY & Tekin AKDEMİR, 2013. "Yerel Yönetimlerin Finansman Sorunlarının Çözümünde Motorlu Taşıtlar Vergisi Önerisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 19(19).
    • Handle: RePEc:sos:sosjrn:130105
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    Keywords

    Local Taxation; Motor Vehicles Tax; Local Motor Vehicle Tax; Financing Of Local Governments.;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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