Özet:

Real estate valuation methods used to determine the base value for real estate tax are used to reveal the current market value of the relevant real estate by using methods suitable for the current situation. These valuation methods not only determine the taxpayer's tax liability amounts, but also affect the public revenues to be obtained especially from the sales made by the public. It is important to use the most appropriate methods in order to ensure fairness in taxation, since the appropriate and accurate methods to be used in the valuation process affect the financial burden of taxpayers. The aim of this study is to reveal the effects of the methods used in real estate valuation on the relevant tax revenues and to emphasize the importance of ensuring justice in taxation. In this context, after mentioning the conceptual framework of real estate valuation and real estate tax, real estate valuation methods used in the world and in Turkey were examined using the relevant literature. In order to reveal the effect of the choice of method used in real estate valuation and in determining the real estate tax value on tax revenues and taxpayers, the data of the field study on the immovables sold by the public in the province of Tokat in 2021 were used. According to the results and findings of the field study, it was concluded that there is a significant difference between the tax values of the immovables and the actual sales values, the same fair values are given to the immovables with different properties, and this situation leads to an unfair taxation for the owners and a loss of tax income for the local administrations. Various solutions have been proposed for the situation. 

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