Abstract:

Local governments have different importance for each country. The priority and importance of local governments throughout the world have shown increasing momentum. It is only possible for local governments to fulfill their services by having sufficient resources. In this respect, local government taxes, fees, fees, and participation shares, which constitute the most important income sources of local governments, must be updated and renewed both in terms of legislation and implementation. These local government revenues have theoretically unique features in terms of fiscal science. The study, by examining the theoretical features of local government revenues and suggesting legislative and implementation suggestions It is aimed to contribute to the update of local government taxes, fees, fees, and participation shares.

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