Comparison of local government revenues in turkish tax law with selected countries within the framework of fiscal autonomy and taxation authority

Local governments are administrative units that have an important place on the world's agenda, regardless of the management system. Over time, new searches and changes emerge in these units, whose importance has increased with the influence of globalization and are seen as schools of democracy. As the view that services are provided by the administration closest to the public has become widespread, local government units' ability to create independent policies that can provide local services without the help of the central government and to have the financial resources to finance these services constitute one of the subjects of finance science. Although it is envisaged in the studies that local governments will work as functional and autonomous organizations in their own areas of responsibility, it is seen that there are disruptions in the practices in our country and in the world. The main reason for this is that the management approach predominates in the direction of centralized management. Clearly determining the areas of responsibility that concern local governments and clarifying the sources of financing are important problems. In general, in all government systems, whether federal or unitary, the central government seeks ways to be politically, administratively and financially influential on local governments. In our country, most local services are carried out by the central government, and the central government has administrative tutelage authority in the process of fulfilling many tasks left to local governments. In addition, in Türkiye, most of the revenue sources are at the disposal of the central government, and the amount of income that local governments will receive from the central government and their authority regarding their own income are generally determined by the central government. In our country, which has a unitary structure, local government financial resources are dependent on the center, and this situation brings with it many problems. With the increasing urbanization phenomenon in our world, technological developments, and localization efforts brought about by globalization, the duties expected from local governments are increasing, but their financial resources to finance them cannot increase at the same rate. In our study; An attempt has been made to identify problematic areas by taking into consideration issues such as the status of local government revenues in Turkish Tax Law, the deficiencies and causes of these revenues by evaluating them within the framework of financial autonomy, and what solutions are sought when situations similar to the problems in our country occur in selected country practices, and our solution suggestions on this issue have been tried to be presented. has been made.