Özet:

The most important units of local government are municipalities in Turkey due to its population potential and income/expenditure levels. However, there is a significant inconsistency between the expenditures of municipalities in the context of their duties and responsibilities and their own-resources and especially tax revenues. In this study, in order to get rid of the financial inconsistency of municipalities, it has been decided to examine the European Union which Turkey has been trying to become a member for many years. As a result of the study, different tax types and taxation systems applied at the local level in the relevant countries are discussed. Alternative solutions are proposed to increase the tax revenues of municipalities in Turkey in order to solve their income problems. The ultimate goal is a structural transformation that enables growth of tax revenues in achieving municipal duties in Turkey. As a result of the research, it was concluded that there are many different tax applications to provide the stated transformation.

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