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TÜRKİYE’DE BİR KAMU GELİRİ OLARAK HARÇ GELİRLERİNİN GELİŞİMİ: 1990-2015 DÖNEMİ

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public. Although the share of public revenues of the fees are low income, it is in the last decade the rate has increased faster than tax revenues. The purpose of this study, development of fees evaluate in 1990-2015. The analyzes of results, the introduction of new fees by years, its that generally tend to increase revenue and this the upward trend of size determined higher from tax revenues. However, the income derived from fees, the revenues of the property tax is more than the sum.

Key Words: Public Revenue, Fees, Turkey

-2015

-

Anahtar Kelimeler

1.

mede

Bu 26- International Congress of Management

Econo .

hyavuz@sakarya.edu.tr

(2)

371

i

2.

ve devletin

durumda

(3)

372

-105).

ardan biri

-106).

3. lirlerinden Farki

88).

hizmet

(4)

373 veya idari hizmetten

lmektedir. Devletin egemenlik 2007: 11).

4.

(5)

374

Kaynak: www.gib.gov.tr ve www.muhasebat.gov.tr

(6)

375

-

1990- artarken, vergi gel - 1990-

Tablo 2) 2007- Tablo 2

0 1 2 3 4 5

19 90 19 91 19 92 19 93 19 94 19 95 19 96 19 97 19 98 19 99 20 00 20 01 20 02 20 03 20 04 20 05 20 06 20 07 20 08 20 09 20 10 20 11 20 12 20 13 20 14 20 15

(7)

376

Tablo 2

vatan

konulardan biri

gelirlerinden -

ve bu fin

(8)

377 397. -

ygulamada Kamu

http://www.gib.gov.tr/sites/default/files/fileadmin/user_upload/VI/GBG1.htm, 10.03.2016

https://www.muhasebat.gov.tr/mgmportal/faces/khb_yeni?_afrLoop=48370491

58665700&_afrWindowMode=0&_adf.ctrl-state=puwz4yen2_85, 10.03.2016

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