Examining the tax revenues of municipalities within the scope of Municipial Revenues Law

In our country, the duties and responsibilities of the municipalities, which is the first administrative unit that comes to mind when it is said local administration, are increasing day by day. This situation increases the burden of public services and the expenditures of the municipalities.Although municipalities have many sources of income in order to finance the increase in their expenditures, it is possible to say that municipal taxes, which are considered as a stable and sustainable financing means, have an important share in these revenues. Moreover, this source of income is considered to be the most important indicator of financial autonomy due to the fact that municipalities derive their own resources.In this study; primarily examined municipalities in Turkey' all income. Tax revenues which they have acquired under the Municipality Income Law (Law no 2464) and problems with these revenues in practise, recommendations in order to increase these revenues then were transferred.