Yerel Yönetimlerin Finansman Sorunlarının Çözümünde Motorlu Taşıtlar Vergisi Önerisi

Ahmet Ulusoy and Tekin Akdemi̇r

Sosyoekonomi Journal, 2013, issue 19(19)

Abstract: The last 30 years in the field of financial management reforms, the overall functioning of public administration in a restructuring context are discussed in many developing countries. In this reorganization, arrangements to strengthen the financial structure of local governments have been limited and these authorities experienced imbalance of income and expenditure. During this period, because of the increasing demand for local services, the growing financial need of local government has not been met. Aim of this study is analyzing fiscal importance of taxes on motor vehicles and evaluating the rationality of assignment of local governments.

Keywords: Local Taxation; Motor Vehicles Tax; Local Motor Vehicle Tax; Financing Of Local Governments. (search for similar items in EconPapers)
JEL-codes: H70 H71 H77 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:130105

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