Özet:

Public services are carried out through central government and local governments. Local governments need public incomes to perform the public services they undertake. In this respect, the local tax revenues they have are significant. Therefore, the request of local governments to increase tax revenues is normally met, in other words, their request to reduce their dependence on the central government. In this context, the property tax in local tax revenues is self-income for municipalities. With this feature, the property tax is an important source of income for local government departments. However, Turkey does not have the authority to determine the basis and amount of local taxes. The tax base and rates on local taxes are determined by the central administration. This situation both undermines the financial autonomy of local governments and reduces the share of local taxes in total tax revenues. In this context, the subject of the work constitutes real estate tax in Turkey. It is the aim of the study to reveal the share of property tax in Turkey in local tax revenues and to evaluate the property tax revenues in Turkey in terms of financial autonomy compared with OECD countries. In this context the Republic of Turkey Data related to property tax were obtained from the Ministry of Treasury and Finance and OECD database. As a result of the evaluation of the data, it was seen that property tax in Turkey remained below the average of OECD countries in terms of financial autonomy.

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