Emlak vergilerinin rayiç değer endeksli toplanması pratiğinin incelenmesi: İstanbul-Gaziosmanpaşa ilçesi örneği
Analyzing the practice of collection of property taxes based on market value: A case of Istanbul-Gaziosmanpaşa district
Yazar: AHMET IŞIK
Danışman: PROF. DR. TAHSİN YOMRALIOĞLU
İstanbul Teknik Üniversitesi / Lisansüstü Eğitim Enstitüsü / Geomatik Mühendisliği Ana Bilim Dalı
Derece: Yüksek Lisans, 2022
Konu: Jeodezi ve Fotogrametri = Geodesy and Photogrammetry

Özet:
Türkiye'de taşınmaz sahipliğinin getirdiği yükümlülüklerden biri de 1319 sayılı Emlak Vergi Kanununa dayanan emlak vergisinin ödenmesidir. Türkiye ekonomisinin gelir kaynaklarından biri olan emlak vergisi, yerel yönetimler için de önemli bir kaynaktır. Ancak mevcut mevzuat, kurumlar arası koordinasyon eksikliği ve vergiye tabi olan taşınmazların dinamik olarak izlenmesi gibi bir sistemin eksikliği hem taşınmazların güncel, gerçek değerlerinin saptanamamasına dolayısıyla emlak vergisi kayıplarına yol açmaktadır. Emlak vergisi değer tespitinde yaşanan temel sorunlardan biri de taşınmazların gerçekçi ve doğru değerlerinin tespiti hususudur. Bunun temel nedeni ülkemizin taşınmaz değerleme alanında belirli standartlara sahip olamamasıdır. Türkiye'de emlak vergisi toplanırken öncelikle vatandaşın beyanı istenmekte, beyan verilmemesi durumunda belediyece tespit edilen asgari vergi değeri üzerinden tutar tahakkuk ettirilmektedir. Emlak vergisine esas olan taşınmazların tespiti ve tespit edilen taşınmazların tapu kayıtları ile eşleştirilerek, taşınmaz maliklerinin emlak vergisini ödeyip ödemedikleri saptanabilmektedir. İlaveten, taşınmaz değerlerinin belirlenmesi, bu değerlere dayanarak değer haritalarının üretilmesi ve taşınmaz mal piyasasının kontrol altında tutulması, konuyla alakalı hizmetlerin yerine getirilerek kurumlar arasındaki koordinasyonu kuvvetlendirip, vergilendirmede verimliliğin yükseltilmesi hususunda; doğru ve güncel veriye duyulan ihtiyaç giderek artmaktadır. Taşınmazlarla ilgili mevcut birçok kanun ve yönetmelik var olmasına karşın, taşınmaz değerlemesi konusundaki mevzuat karmaşıklığı birçok soruna neden olmaktadır. Örneğin bir kamulaştırma uygulamasında taşınmazın değeri tespit edilirken, belediye tarafından belirlenmiş emlak vergi değeri, tapuda farklı bir değer, ipotek değeri gibi birbirinden farklı değerlere ek olarak kamulaştırma bilirkişileri tarafından belirlenmiş yine farklı bir değerin ortaya çıktığı görülmektedir. Bu çalışma kapsamında öncelikle mevcut emlak vergisi sisteminin işleyişi ele alınmış, daha sonra pilot çalışma alanı olarak belirlenen İstanbul'un Gaziosmanpaşa ilçesinde homojen olarak dağılmış konut nitelikli taşınmazların güncel emlak vergisi değerleri ile pazarı yansıtan ve web ortamında en çok kullanılan özel emlak sitelerinden elde edilen rayiç değerler arasındaki farklar dikkate alınarak bazı analizler yapılmıştır. Her bir vergi mükellefinin vergiye esas taşınmazına ait vergi ödemesinin teşvik edilmesi ve yerel yönetimler tarafından taşınmazların rayiç değerleri üzerinden emlak vergisinin tahsil edilmesi, vergi kayıplarının azaltılması, taşınmaz değerlerinin farklılıklarından doğan ekonomik sorunların çözüme kavuşturulması amacıyla bir irdeleme yapılmıştır. Bu tez çalışmasında emlak vergi değerlerinin rayiç değerler üzerinden hesabı için bir veri tabanı oluşturulmuş, bağımsız bölüm bazında taşınmaz değerleri ortaya konularak belediyeler tarafından asgari rayiç bedel olarak belirlenen sokak bazlı emlak vergi değerleri ile kıyaslamalar yapılmıştır. Elde edilen sonuçlara göre emlak vergisinin rayiç değerden yaklaşık yedi kat daha düşük bir oranda tahakkuk ettirildiği görülmüştür.

Abstract:
The payment of property taxes in accordance with statute 1319 is one of the responsibilities of real estate ownership. Property tax, one of the sources of income for the Turkish economy, is a significant source of funding for local governments. The difficulty to ascertain the true values of the immovables and the loss of property tax are both brought on by the current legal regulations, the lack of coordination between institutions, and the absence of a mechanism to monitor the taxable real estate. The determination of the accurate and realistic values of the real estates is the fundamental issue encountered in the real estate tax valuation. Since the real estate tax values in our country are determined on the basis of the minimum rate on the street basis, the land unit values of the immovables located on the same street are considered the same. As a result of this approach, it is inevitable that a real estate tax deficit will occur. Because immovables have awareness according to their location and characteristics, so unit land values naturally differ. In addition, the complexity of the current legal structure related to real estate valuation in our country and the lack of legislation infrastructure with certain standards can cause imbalances in the real estate market and tax losses. Considering the ever-increasing technological developments in the world, the problems related to the collection of the said property tax become more complex because the technology is not used as much as the laws allow. It is possible to determine the approximate amount of property tax to be collected from the value maps created with geographic information systems in order to prevent property tax losses and evasion and to determine the immovables that will be subject to tax. In Türkiye, since the concept of valuation of immovables cannot be systematized, it is seen that the values obtained as a result of various valuation approaches vary greatly and these values also cause social and economic problems due to their differences. One of the primary causes of this predicament is that our nation lacks certain norms in real estate valuation. The difficulty to identify the immovables that are liable to tax is one of the major issues towns faces while collecting property taxes. While collecting property tax in Türkiye, citizen's statement is required, and if no declaration is made, the amount is collected over the minimum tax value determined by the municipality. It is possible to ascertain if the owners of the immovables have paid the real estate tax by identifying the immovables that will serve as the foundation for the real estate tax and comparing the identified immovables with the land register records. As real estate values are established, value maps based on these values are created, and the real estate market is controlled, the need for accurate and current data is growing. This is because these activities improve coordination between institutions by providing the necessary services. The functioning of the current property tax system was highlighted in the study's scope, followed by an analysis of the current property tax values of residential properties that were uniformly distributed in terms of location within the boundaries of the Gaziosmanpaşa district of Istanbul, which was chosen as the pilot study area, and the most popular real estate pages on the web that monitor the market. It has been analysed by considering the disparity between their current values, promoting the tax payment of each taxpayer's taxable real estate, having local governments collect real estate tax over the real values of the real estates, minimizing tax losses, and resolving the social and economic issues brought on by the disparity in real estate values. Although there are many laws and regulations regarding real estate, the complexity of the legislation on real estate valuation causes many problems. For example, while determining the value of the real estate in an expropriation application, it is seen that in addition to different values such as the real estate tax value determined by the municipality, a different value in the title deed, and the mortgage value, a different value determined by the expropriation experts has emerged. According to above mentioned criteria, a proposal has been made to resolve them. The storing, analysis, and visualization capabilities of GIS can be used to manage a wide range of applications in the field of land management. With the Law No. 4751 Revising the Real Estate Tax Application, which was received on April 9, 2002, the application of the declaration "Enter a period in the real estate tax" has been abolished. According to the current situation, making arrangements for the relevant medicine only in case the owners are small. One of the important problems of municipalities in the collection of property tax is the inability to identify taxable immovables. Before the changes made in the legislation in Türkiye in 2002, a citizen's statement was required when collecting property tax. It can be determined whether the immovable owners have paid the real estate tax by identifying the immovables that will be the basis for the real estate tax and matching the determined immovables with the land registry records. In addition, in determining the values of immovables, in the production of value maps based on these values, in keeping the real estate market under control, in strengthening inter-institutional coordination and increasing efficiency by performing related services; The need for accurate and up-to-date data is increasing. The values based on independent sections have been exposed in this thesis, and a comparison has been made with the street-based real estate tax values determined by the municipalities as the minimum market value. Since the real estate tax values in our country are determined on the basis of the minimum rate on the street basis, the land unit values of the immovables located on the same street are considered the same. As a result of this approach, it is inevitable that a real estate tax deficit will occur. Because immovables have awareness according to their location and characteristics, so unit land values naturally differ. In addition, the complexity of the current legal structure related to real estate valuation in our country and the lack of legislative infrastructure with certain standards can cause imbalances in the real estate market and tax losses. A database has been built for the computation of tax values over the real worth. Since the data obtained from the "https://www.sahibinden.com" website of the immovables offered for sale online by real estate offices does not contain information about the independent section of the building, the relevant data were matched with the real estate tax data obtained from the GOP Municipality, and the average of the real estate tax values of all the independent sections in the door number were taken. In order to match the data obtained from the website in the GIS environment with the 'door number' (door number) data, after the 'house' filtering was applied to the 'door number' data, a spatial join was made with the nearest door number. After matching the data obtained from the online platform https://www.sahibinden.com with the real estate values of the Gaziosmanpaşa Municipality in the MS Excel table; The following formula is used to calculate the property value. As a result of the findings, it has been determined that real estate taxes are accrued at a rate that is around seven times lower than the real worth. By outlining the issues faced by the government and taxpayer parties in our nation as they attempt to prevent property tax losses and evasion, a solution proposal has been made using this thesis.