YENİ ANAYASA TASARISINDA VERGİLENDİRME YETKİSİ VE YEREL YÖNETİMLER

Abstract Recent economic development in Turkey has caused significant progress in economic and social structure of the country. The effect of this progress on various sectors, differs due to the location of the sectors on different regions, as a result of this situation differences occur in distribution of income and tax burden of the cities and regions of Turkey. In tax system, there is no efficient control system over the economic and social structure variations. This causes an argument about the inequality of the tax burden and tax structure between different cities. Keywords: Tax Authority, New Constitution, Local Managements.