Taxation is the financial obligation imposed on persons depending on the sovereignty power to pro... more Taxation is the financial obligation imposed on persons depending on the sovereignty power to provide income for the purpose of realizing public services. States want to obtain tax revenues for the purpose of public services. Tax revenues can be financed by the management of tax revenues. The effective management of tax revenues is of great importance for the realization of financial, economic and social objectives of states. The realization of these objectives in the management of ineffective tax revenues may be difficult for the states. While the management of tax revenues is generally carried out by the central administration, the administration authority of tax income in some states can be transferred to local administrations. Political, historical and economic reasons are included in the transfer of tax revenues management to local administrations. The authority of management of tax revenues transferred to local administrations reveals the concept of local taxation. With local taxation, local administrations are given the right to take decisions in the management of tax revenues. In this study, local taxation approaches have been tried to be considered within the scope of taxation authority given to local administrations. With local taxation, local administrations may have some advantages, while at the same time some disadvantages may arise.
Taxation is the financial obligation imposed on persons depending on the sovereignty power to pro... more Taxation is the financial obligation imposed on persons depending on the sovereignty power to provide income for the purpose of realizing public services. States want to obtain tax revenues for the purpose of public services. Tax revenues can be financed by the management of tax revenues. The effective management of tax revenues is of great importance for the realization of financial, economic and social objectives of states. The realization of these objectives in the management of ineffective tax revenues may be difficult for the states. While the management of tax revenues is generally carried out by the central administration, the administration authority of tax income in some states can be transferred to local administrations. Political, historical and economic reasons are included in the transfer of tax revenues management to local administrations. The authority of management of tax revenues transferred to local administrations reveals the concept of local taxation. With local taxation, local administrations are given the right to take decisions in the management of tax revenues. In this study, local taxation approaches have been tried to be considered within the scope of taxation authority given to local administrations. With local taxation, local administrations may have some advantages, while at the same time some disadvantages may arise.
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