AFFECTS OF INCORRECT MARKET PRICES USAGE IN REAL ESTATE’S SELLINGS OVER PUBLIC INCOMES: ADIYAMAN GOLBASI SAMPLE
It is very substantial for state that public revenue -the source of the public services- should be collected regularly and properly. Any hitch at income collecting process directly affect the service quality and stability. There are lots of kind of public revenues. In this study we focused on the re...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | DE EN FR TR |
| Publicado: |
Fırat University
2019
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/76759c09d55a481bb786d0681d22f415 |
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| Sumario: | It is very substantial for state that public revenue -the source of the public services- should be collected regularly and properly. Any hitch at income collecting process directly affect the service quality and stability. There are lots of kind of public revenues. In this study we focused on the real estate fees which is the one of the most important sort of the public revenues. For a real estate selling operation, real estate office requests a document which shows the value of related real estates. That document is given by municipality and generally far from reflecting real estates’ market price –generally lower- . Because the fees are calculated at least according to real estates municipality value, to avoid high fees, real estate’s sellers and buyers declare its value in accordance to municipality value, lower price than real market price to Real Estates Offices. Because of the absence of a control mechanism examining the difference in prices, state budget faces loss of revenue. A sample study is carried out in Adıyaman Gölbaşı Land Registry Office. Our study shows that because of the deliberately lower declared prices of real estates, the Revenue Office collected 49.737 TL, instead of 309.150 TL in March 2013. So that the loss of public revenue was 259.412 TL in that month |
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