DETERMINATION AND ASSESSMENT OF PARTICIPATION SHARE APPLICATIONS IN ROADS, WATER FACILITIES AND SEWAGE EXPENDITURES BY THE MUNICIPALITIES AND AFFILIATED ADMINISTRATIONS

Abstract

Due to infrastructure services provided by the municipalities or affiliated administrations, there is an increase in value of real estates that are benefiting from these services. A very low percentage of this increase has been received from real and legal persons who is owning the real estate as per Municipal Revenue Law No. 2464, it is possible for the owners to participate in investment expenses under the title of “participation share in expenditures”. In addition, the owners of the parcels, which are implemented within the scope of Zoning Law No. 3194 but do not have access to transportation are also obliged to pay the “technical infrastructure fee” in order to receive necessary services to start an investment. Based on secondary data, the share of municipalities’ own revenues for roads, water facilities and sewerage expenditures, their share in their budgets and tax revenues, and the state of the technical infrastructure cost were examined in this study. According to the results, it has been revealed that the complexity between the “participation share in expenditures” and “technical infrastructure fee” can be eliminated by making a partial and comprehensive legal change in accordance with the current legal regulations, and it has been seen that municipalities can allow a considerable increase in their own income considerably.