Detection and prevention of tax losses and evasion within the scope of Real Estate Tax Law No. 1319: The case of Izmir Karabağlar Municipality

The needs of society and the services to meet those needs are constantly influenced by current economic, political and fiscal conditions. Governments continuously provide public services to meet these needs. At the local level, relevant services are provided through municipalities. At this point, it is important to use resources effectively, to increase the revenues obtained, to minimize public loss, to increase the rate of accrual and collection, and to prevent tax loss during the accrual and collection phase. In this direction, taxes collected within the scope of the Real Estate Tax Law No. 1319 have a very large place in the revenues of municipalities, which are the most important element in the provision of public services at the local level. In this study, after sharing information about the structure of local governments, the structure of municipalities within local governments, their revenues and the details of the Property Tax Law No. 1319, the losses and evasions in the taxes to be accrued and collected within the scope of the Property Tax Law No. 1319 are analyzed, the measures that can be taken to prevent these losses and evasions and the effect of these measures on Karabağlar Municipality revenues are examined. As a result of this analysis, it was understood that the measures taken to prevent tax losses and evasions led to an increase in municipal revenues.