scholarly journals The role of property taxes in the financing of local government: Case of Turkey

Author(s):  
Semra Altingoz

Central governments canalize to decentralized organization for compensate public demands faster, high quality and efficiency in globalization process. Local governments take effectively charge in distribution of income, education, health, housing on local basis which are parts of public policy and increasing the welfare level of the citizens of their municipality with their own facilities. The most important mission is incumbent to municipalities which is local governments’ type, in decentralized organization. Municipalities have two types incoming source; one of them from central governments sources the other one is internal revenue. This study aims to give information about municipalities which are at the forefront among local governments and property tax which is one of income sources municipalities. In this sense, law no. 5393 which was accepted on the 3rd of July, 2007 was studied in the frame of property tax and information about the phases of municipalities from the foundation up to now and their financial structure was given.Keywords: property tax, local government, decentralization, budget. 

2003 ◽  
Vol 1 (1) ◽  
pp. 387-402
Author(s):  
Iwona Grunt-Mejer

That paper shows the most important thesis of the author’s dissertation. The dissertation mainly realizes diagnostic aims. The problem takes up in it concerns the real role of local government in ecological safety promotion. The basis point of reference is the typology of instruments and styles of realization social policy. Ecological safety is one of the more important needs of humans. On the other hand, the local government in the typology of entity realizing social policy is located as a public and legal entity, which acts on a local scale. The adoption method of study case has been a way to realize cognitive aim and grant research appliqué value, comparison base for different local governments. The dissertation has theoretical value, too (there is indirectly check the accuracy of safety promotion definition during research). The statement, that local government ought to and able to be a teacher in ecological safety matters can be considered as basis conclusions.


Lentera Hukum ◽  
2017 ◽  
Vol 4 (2) ◽  
pp. 95
Author(s):  
Mifta Farid ◽  
Antikowati Antikowati ◽  
Rosita Indrayati

This article describes the relationship between the authority local governments and participation in the management of the potential of the region. The authors argue that local government has a broad authority within its jurisdiction to manage local potentials. One of the tasks borne by government is by following the country, namely hold some of the state as organization power, one of them is given to the public and private in publishing licensing. On one side, the role of the community is very important in the management of the potential of the region as a form of concern of the community development of area, then with the participation of the community hope to increase the income of the around and for the local government assets. On the other hand, residents as a their nets a an ongoing activity. Later in this article explain also forms of public participation in the management of the potential of the region. This article use the study literature regarding the authority local governments and the study legislation about the authority local governments that applies. The results of the study concluded that extent authority local governments one of which is the licensing on the management regional potential, on the other side, required public participation in the management of potential an area. Keywords: Local Government, Public Participation, Local Potentials


Author(s):  
Р.Ш. Абакарова

Цель работы – выявить текущую роль имущественных налогов в формировании бюджетных доходов территорий Российской Федерации. Основные элементы рассматриваемых налогов изучены с применением метода наблюдения и сбора фактов. Рассматриваются факторы, влияющие на фискальную значимость изучаемого налога, анализируется динамика его элементов. Рассматриваются перспективы изменения исчисления и взимания налога, а также возможные варианты влияния элементов налога и других факторов на его фискальную значимость. Делается вывод о низкой фискальной роли налога и практическом отсутствии возможностей влияния на фискальную значимость органов местного самоуправления в рамках полномочий, определенных Налоговым кодексом РФ при установлении и введении в действие данного налога на территории муниципального образования. The purpose of the work is to identify the current role of property taxes in the formation of budget revenues territories of the Russian Federation. The main elements of the taxes under consideration were studied using the method of observation and collecting facts.The factors influencing the fiscal significance of the tax under study are considered, and the dynamics of its elements is analyzed. The prospects for changes in the calculation and collection of tax, as well as possible options for the impact of tax elements and other factors on its fiscal significance are considered. The conclusion is made about the low fiscal role of the tax and the practical lack of opportunities to influence the fiscal significance of local governments within the powers defined by the Tax code of the Russian Federation when establishing and implementing this tax on the territory of a municipality.


2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis


1985 ◽  
Vol 44 ◽  
pp. 1-4
Author(s):  
Robert H. Rittle

Some are born to computer literacy, while others have literacy thrust upon them! Students who comprise the next generation of political scientists and public administrators will, in many cases, fall into the latter category. This article concerns the role of university training programs in meeting the increasing demands for microcomputer skills.The January, 1984 issue of Public Administration Review included five articles concerning microcomputers in local government. These articles anticipate “major changes in the way local governments organize and the means by which they carry out operations,” as a result of microcomputer technology. Predicting a significant impact of microcomputers in local government, the International City Management Association has also published a major monograph on microcomputer use (Griesemer, 1984).


2020 ◽  
Vol 16 (3) ◽  
pp. 141-155
Author(s):  
Dominik Boratyn ◽  

Youth Councils are entities that serve as consultative and advisory bodies to local government units in Poland. The councils, which have been functioning for over 30 years, take part in the activities of local governments and undertake a number of social projects, including those of a charitable nature. The paper presents the results of research that was carried out as part of the project "The importance and role of Youth Councils in the functioning of local governments." The research concerns Youth Councils from 18 voivodeship cities, where local government councils and voivodeship offices are located. The results of the research, presented in the ensuing paper, show the activity of Youth Councils in the field of charitable work.


Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic


2020 ◽  
Vol 18 (2) ◽  
pp. 91-110
Author(s):  
Marta Balcerek-Kosiarz ◽  

The aim of the article is to indicate a new direction of research on the evolution of system models of local self-government in Germany in the perspective of communalization and de-communalization. Communalization can be used to explain legal regulations of a local government, which are similar to the South German model and, on the other hand, to explain how analogous regulations that strengthen the role of the legislative body, both in the municipal self-government and in the county self-government, function in the same federal states. De-communalization enables to investigate the role of starosta (Starost) in the organizational structure of county self-government. The core result of the study is the fact that on the basis of the three research criteria (geographic, historic, and the range of relations between legislative and executive bodies) the process of communalization of municipal self-governments and county self-governments in 11 federal states has been duly corroborated.


Author(s):  
Fabio De Matteis ◽  
Daniela Preite

After highlighting the breadth and complexity of the concept of sustainability and highlighting the role of local authorities in sustainable development, this chapter aims to interpret how sustainability management can consider the concept of financial sustainability in the context of local governments. It does this through the following specific objectives: 1) defining financial sustainability, considering it not only autonomously, but in an integrated manner with respect to the typical sustainability dimensions (environmental, social, and economic) that are usually involved in the local authorities activity; 2) proposing the main stages of the sustainability cycle in the local authorities to highlight the key moments and the role of financial sustainability; 3) analyzing some aspects of financial indicators as tools for measuring the financial side of the sustainability profile of a local government. In order to reach the aim of the chapter, the research methodology followed is the literature review.


Author(s):  
Peter McKinlay

The purpose of this paper is to provide a ‘work in progress’ report on some initiatives emerging from local government practice in New Zealand which should help us consider how we think about the role of local government in a world which is undergoing dramatic change. The starting point is work which the writer undertook with the support of Local Government New Zealand (the national association) and a number of New Zealand councils considering the ‘proper role’ of local government. The context is an ongoing public debate driven substantially by the New Zealand business community from a perspective that this ‘proper role’ should be restricted to the delivery of local public goods, narrowly defined. This has included argument that local governments themselves should be structured substantially to promote the efficient delivery of services generally within the now well understood prescriptions of the ‘new public management’. One implication which the business sector in particular drew in looking at the workings of local government was that there should be economies of scale through further amalgamation of councils (the local government sector having been through a major amalgamation process in 1989 which eliminated a large number of special purpose authorities and reduced the number of territorial local authorities from more than 200 to 73). Debate continues, with the latest manifestation being the National Party led government's proposals for the restructuring of local government within the Auckland region, New Zealand's major metropolitan area. The initiatives discussed in this paper are partly a response, but more significantly a result of selected local authorities reflecting on the nature of their role, and the opportunities for being proactive in using their statutory privileges in ways that could produce benefits for their communities without any associated increase in the cost of local government itself.


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