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BİNA VERGİSİ
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BİNA VERGİSİ
(Dictionary of Economics) :
Türkiyede uygulanmasına 1860ta baºlanmiºtir. Verginin matrahı önceleri yapı değeri idi, ikinci Meşrutiyet zamamında matrah olarak gayri safi irat alındı. 1972de yapılan değişiklikle matrah olarak beyan edilen değer kabul edilmiştir. Bu son değişiklikle değer artışları da mükellefiyet kapsamına alınmıştır. Verginin adı da Emlak Vergisi olarak değiştirilmiştir. Bu vergi halen yerel yönetimlere ödenmektedir.
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