Özet:

The ability of municipalities to fulfill their functions, in other words, to meet the local needs effectively and efficiently, depends on having the financial resources to make the expenditure required by the services. In this sense, taxes are the primary source of municipalities’ financing. Taxpayers play an active role in the principle of statement method, which is applied to the most of the taxes that municipalities have the authority to collect. The success of this method, which is based on the idea that taxpayers will know the best about their own information, depends on the fact that the information in the declarations given by the taxpayers is true. Since municipalities do not have the authority to check or to inspect the accuracy of taxpayers’ declarations, they may face with tax revenue losses. The aim of this study is to offer suggestions to prevent the losses in tax revenues, which are among the revenue sources of the municipalities. In this context, firstly tax audit and more specifically tax inspection, secondly taxes and transactions collected within the scope of municipal revenues in Turkey and the development of these revenues within the municipal budgets, and finally the authority of the municipalities in tax inspection have been covered. Additionally various suggestions have been brought regarding the verification of the accuracy of the taxpayers’ declarations by the municipalities.

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