Akademik Dersler - İçerik

Explains the financial structure and revenue sources of local governments.
Identifies types of local governments and their financial functions.
Distinguishes between tax and non-tax revenues.
Interprets the concept of fiscal autonomy.
Analyzes the types of local taxes applied in Turkey.
Explains the scope of property tax, environmental cleaning tax, and advertisement tax.
Analyzes the processes of tax assessment and collection.
Compares local tax practices with international examples.
Recognizes local taxes in the European Union and other countries.
Discusses the differences in implementation between Turkey and other countries.
Develops recommendations for local tax reforms.