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EMLAK VERGİSİ
Results for "EMLAK VERGİSİ"
EMLAK VERGİSİ
(Dictionary of Economics) :
Bir Servet Vergisi türüdür. Gayrimenkuller ve gayrimenkuller üzerinden alınır. Vergi matrahı gayrimenkulün sağladığı gelirdir. Türkiyede 1970 yılına kadar Arazi Vergisi ve Bina Vergisi olarak iki vergi vardı. 1970te bu iki vergi kaldırılmış ve yerlerine tek bir vergi, Emlak Vergisi konmuştur. Türk Emlak Vergisinde matrahı mükellef beyan etmektedir. Matrah mülkün rayiç değeri olarak tanımlandığı için vergi değişen iktisadi koşullara uyum gösterebilmekte ve randımanı artmaktadır.
EMLAK VERGİSİ
(Dictionary of Economics) :
Emlak vergisi, taşınmaz malların değeri üzerinden hesaplanarak her yıl alınan vergidir.
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