Author/Authors :
ORGAN, İbrahim Pamukkale Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey , AKÇAY, Fatih Pamukkale Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey
Title Of Article :
FISCALAND LEGAL ASPECTS OF PARAFISCAL REVENUES
Abstract :
Parafiscal revenues that the concept met other financial liabilities, translated into our language as revenues similar to tax.Parafiscal revenues within the public revenues don’t take place in the state budget,instead recognition is done in the budgets of the relevant organizations.Parafiscal revenues in the nature of the public revenue,do not have the feature of public assets. Only the point of collection, parafiscal revenues are processed such as public assets. However, the emergence of parafiscal revenues, there is a desire of creating new source of revenue. Governments transferring authority to the semi-public organizations in meeting the social needs that provides service and revenue sharing. For this reason, parafiscal revenues within the public revenues are explained in the similar and different aspects and our work noticed its constitutional basis. After classification of parafiscal revenues, its size in Turkey were given and comparisons are made with other countries.
NaturalLanguageKeyword :
Public Revenues , Parafiscal Revenues , Parafiscal Burden
JournalTitle :
dicle university journal of social sciences institute
