Tax planning in income tax and in case of Turkey

Today, individuals work to earn more income with the competition conditions in every field. However, this situation becomes more difficult with the fact that it is not easy to generate income and the expenses increase. In this case, individuals seek various solutions to reduce their expenditure items. Those who earn income from various activities have to pay tax for these income. Tax is also considered as an expense for individuals and they are looking for ways to reduce the amount of tax they will pay. In this thesis, the ways of paying less tax are presented by making tax planning within the framework of the exceptions and exemptions clauses in the Income Tax Law, considering the income earned by individuals. In the first part, explanations about income and income tax are made. In addition, information about tax planning is given and tax planning methods are explained. In the second part, the provisions regarding income tax elements within the scope of the Income Tax Law No. 193 and tax planning practices in terms of each income element are examined. In the third chapter, income tax return and tax planning that taxpayers can make are included. In the last section, tax planning practices are explained in detail with case studies. Key Words: Income Tax, Tax Planning, Exemption, Exception, Tax Incentives