YEREL YÖNETİMLERİN VERGİLENDİRME YETKİSİNE İLİŞKİN DEĞERLENDİRMELER.

In this paper, a study on "conducting evaluations of local administrations in Turkey and making recommendations concerning their taxing power, with particular attention to economic efficiency" is presented. The study draws on international literature and experience gathered from practice. Various approaches related to issue of taxing power, especially that of OECD classification framework which is based on an in depth analysis of different country administrative structures, are examined. It is observed that taxation authority is conferred on the central government by the Main Constitution of Turkey, and the central government has also to provide sufficient resources to local administrations conducive to their responsibilities. In addition, it is stated that the legislative body can make arrangements to assign related authority to local administrations if needed. Emphasis is placed on the inefficiency in collecting taxes from tax resources and allocating tax revenues, as one of the major reasons behind the funding deficiency of local administrations. Furthermore, it is argued that delegating taxation authority to local administrations is unlikely to solve such basic problems. In this scope, various recommendations are made with respect to actions needed to be taken by both the central government and local administrations in Turkey. [ABSTRACT FROM AUTHOR]