İlan ve Reklam Vergisi’nin bir belediye geliri olmanın yanı sıra kentte tabela yoğunluğunu azaltmak gibi mali olmayan bir amacı da vardır. İlan ve Reklam Vergisi’nin bu iki işlevini, konusunu, kapsamını ve tarifesini, belediye gelirleri içindeki yerini, tahsil etme yetkisi açısından büyükşehir belediyeleri ve büyükşehir ilçe belediyeleri arasındaki durumunu inceleyen müstakil bir çalışmaya literatürde rastlanmamıştır. Sayılan bu hususlar mevzuat taraması, mahkeme kararları ve belediyelerin bütçe gerçekleşme sayıları üzerinden bu makalede incelenerek uygulamada karşılaşılan sorunlar tespit edilmeye çalışılmıştır. Sonuç olarak makalede kanundaki tarifelerin ve vergiyi doğuran olayların güncellenmesi, belediyelere tarife belirleme yetkisi verilmesi ve büyükşehirlerde bu vergiyi toplama yetkisinin tamamen ilçe belediyelerine bırakılması önerilmektedir.
Advertising and Advertising Tax, in addition to being a municipal income, has a non-financial purpose, such as reducing the table intensity in the city. In the literature has not been found a special work that examines these two functions, subject, scope and tariff, the place in the municipal income, the status between the majority municipalities and the majority municipalities in terms of taxation authority. These aspects are counted through the legislation scan, court decisions and the number of municipalities’ budget realization in this article, trying to identify the problems encountered in practice. As a result, the article suggests the updating of the tariffs in the law and the events that generate the tax, the authority to determine the tariffs to the municipalities and the authority to collect the tax in the major cities to the municipalities.
Announcement and Advertisement Tax is a municipal revenue but also it has an extra-fiscal purpose which is decreasing the density of signboards in the city. There has been not a separate article in the literature analyzing the dual functions, the subject, the coverage and tariff, the share in the municipal revenue, the division of collection authority between the district municipality and the metropolitan municipality in the metropolitan area of the Announcement and Advertisement Tax. These issues are analyzed via review of the regulations, court orders and budget realizations of the municipalities. Therefore, the problems arising in practice are determined. Consequently, several suggestions developed such as tariffs and taxable events should be updated, municipalities should have the power to determine the tariff, and the district municipality should be the collection authority in the metropolitan area.
Dergi Türü : Uluslararası
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