Paper Title
The Problems and The Solution Proposal of Property Tax Applications in Municipalities in Turkey

Abstract
The type of tax levied on the real estate owned by the person is called the property tax. The subject of property tax consists of immovables such as land, land and buildings. The collection of property tax and the use of its revenues in Turkey were transferred to municipalities after 1985. Therefore, property tax has become a local tax. A large part of the revenues of municipalities in Turkey is the property tax. However, as with other tax types, there are many problems in real estate tax application arising from legislation and operation. This situation can cause troublesome processes for both taxpayers and municipalities. The municipalities experience great income losses due to the differences between the market values of the real estate tax fair value determination and the implementation problems. The aim of this study is to address the problems experienced in property tax applications in Turkey and to propose solutions to these problems. Keywords - About four key words or phrases in alphabetical order, separated by commas.