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The implementation of fees is not common as taxes. But, it is expanding field of application public revenues. On the other hand, they are concern of the whole society in certain areas (higher education, deed, judgement, notary, traffic). Therefore, it is often come up in the public. Although the share of public revenues of the fees are low income, it is in the last decade the rate has increased faster than tax revenues. The purpose of this study, development of fees evaluate in 1990-2015. The analyzes of results, the introduction of new fees by years, its that generally tend to increase revenue and this the upward trend of size determined higher from tax revenues. However, the income derived from fees, the revenues of the property tax is more than the sum
Field : Eğitim Bilimleri; Güzel Sanatlar; İlahiyat; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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