Turkish tax legislation of amortizations in

Amortizations have an important role within Turkish Tax Legislation. In most of legislations ,including such as Corporate Tax Law, Income Tax Law, Turkish Commercial Code, Turkish Standards of Finance and Securities Exchange Act , by being mentioned amortization transactions , basic issues about such these transactions are discussed between Tax Procedure Law?s number 313 ? 321 articles.In this context, amortizations have very important role on determining tax bases.In our study, we discussed effects of amortization applications in Turkish Tax Legislation in terms of organizations that provides funds for those organizations and could cause problems in case of false applications for organization.Therefore, it is evident that this issue must be attached very much importance and solemnity.