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HARÇLAR
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HARÇLAR
(Dictionary of Economics) :
Devlet gelirlerinin bir türüdür. Kamu hizmetlerinin karşılığında alınırlar. Belirli kamu hizmetlerinden yararlananlar, bu hizmetin bedelinin bir kısmını öderler. Bazı yazarlara göre harçlar zorlayıcı değildir, hizmetten faydalanmak isteyen öder. Bazıları ise zorlayıcı olduğu görüşündedir. Devlet gelirleri için harçların payı yüksek değildir.
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