Problems Related to Tax Assesment in Real Estate Tax and Suggestions


MALIYE DERGISI, no.158, pp.1-14, 2010 (ESCI) identifier

  • Publication Type: Article / Article
  • Publication Date: 2010
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.1-14
  • Keywords: Real Estate Tax, Tax Assesment, Valuation Problem
  • Anadolu University Affiliated: Yes


Valuation and taxation of real assets are considered important issues in developed countries. Particularly, with the rapid urbanization, there are constant increases in the values of the real estate. However, these increases are not reflected in the real estate taxes. The problem here is to set the true and realistic value of the properties subjected to taxation. Even though, this problem is still experienced in developed countries, it is more frequent in developing countries.