Tax dimension of the Turkish banking sector

Taxes are the main sources of income of states. While taxes are collected from citizens as a monetary value to finance public expenditures, they are not attributed to any provision. Taxes are collected from real and legal persons. In addition to being taxpayers, banks are also obliged to collect taxes from real and legal persons as tax officers to be given to the state. Banks are obliged to pay various taxes due to their activities. These taxes are: Corporate Tax, Banking and Insurance Transactions Tax, Environment and Cleaning Tax, Announcement and Advertisement Tax, Real Estate Tax, Motor Vehicle Tax. In this study, the development of the banking sector in Turkey and the world was examined. In addition, the general functioning of the banking sector in our country and its relationship with taxes, which are the main actors in providing public financing, were examined. This study aims to provide a broader perspective on the taxation of the banking sector and to be a useful resource in both academic and practical fields. Keywords: Banking Sector, Taxation of Banking, Banking and Insurance Transactions Tax Application