Akademik Veri Yönetim Sistemi
MALIYE DERGISI, sa.183, ss.142-171, 2022 (ESCI, TRDizin)
In the study, first, the historical and legal background of the increment value share, its basic features and its place in our legal system were examined. Then, through a successful implementaton carried out by Kecioren Municipality, the issues of determination, collection and sharing of the increment value share and how they are managed were discussed. Finally, the current statistical data obtained from the Ministry of Environment, Urbanization and Climate Change for the approximately three years since the legal regulation were evaluated. It has been concluded that the increment value share which has betterment tax characteristics, is also having rapidly increasing taxpayer number according to the statistical data, is a financial obligation that is easy to implement but is a candidate to cause legal problems due to regulation provisions. Suggestions were made to monitor the rate of increase in the number of plan change requests, to regulate the provision of 5/1-b of the Regulation as a law and to increase the fees to be paid to valuation firms.