Collection process of municipal revenues and the case of İstanbul Metropolitan Municipality

Municipalities, undoubtedly need a number of revenue sources in order to maintain the services imposed on them by laws in an uninterrupted and high-quality way. In this context, as in many countries, in our country, besides the revenue sources provided by the central government to municipalities and which we define as transfer revenue, the self-revenue sources that they will carry out the accrual and collection transactions themselves were provided. In our country, it is considered that the effective execution of follow-up and collection transactions the own revenues, which constitute approximately 50% of the total revenues of the municipalities, by using all the tools available, is very important in terms of obtaining maximum efficiency from these limited sources. In this study, it is aimed to determine how effectively the municipalities can use these methods and the problems they encounter in practice by examining the collection methods that can be applied within the framework of the legislation they are subject to for the collection of revenue sources. In the study, the need was felt to work through a sample in order to conduct a detailed examination and collection processes of the Istanbul Metropolitan Municipality (IMM) Revenues Directorate were analyzed. Municipalities are obliged to apply the provisions of Law "Law on Collection Procedure of Public Receivables" No. 6183 regarding the collection of public receivables. In this context, the compulsory collection methods contained in Law No. 6183 regarding the receivables that cannot be collected on time have drawn an important framework for the study. The study consists of three parts. In the first chapter, general information about the revenue sources provided to municipalities in Turkey by law is provided. In the second chapter, methods of compulsory collection within the framework of the legal legislation that municipalities are subject to are introduced. The data regarding the first and second chapters were obtained by search literature and legislation. In the third chapter, by using document analysis and interview techniques, the collection process for the public receivables of İBB Revenues Directorate, the used collection methods, the difficulties and limitations in using these methods are analyzed.