Real-estate tax base within Turkish Tax Legislation

In this era, real-estate taxes are the heartland of local governance. These taxes, in our country, are used in order to meet the source needs of municipalities. Municipality expenditures gradually increase due to the growth of population. Additionally, as a result of this growth, real properties gather head in the cities where population ascend. In that case, a municipality which tightly keeps the control of real estate taxation in hand would retain an increasing tax base to meet the upward expense needs. The whole issue is to be able to calculate and gather these taxes over their actual values at the right time.For all those reasons, the issues ?over which tax base would the real-estate tax be calculated? and ?which method would be utilized in order to determine this tax base? have specific importance.This study, in which ?Real-Estate Tax Base within Turkish Tax Legislation? is examined and evaluated for the purpose of creating more salutary implementation on Turkish Real-Estate Tax System, is divided into three main sections.In the first section; three topics: ?as a means of assessing its theoretical scope, evolvement phases of real-estate tax base through history?, ?tax base choice in real-estate taxation?, ?tax base determination methods applied in real-estate taxation? are covered along with the submitted general, abstract and theoretical interpretations.In the second section; ?real-estate tax base? is analyzed in terms of its appliance in Turkish context, its evolvement phases, and its legislation aspect.In the final section, evaluating the accepted real-estate tax base of our country in the light of theoretical knowledge, two important topics are elaborated: ?resorting to the jurisdiction against tax base determination procedure?, ?challenges which are faced to in real-estate tax base determination process and solution suggestions to these challenges?.