Evaluation of real estate from Turkish Tax Legislation perspective: A qualitative analysis

The concept of real estate is the name given to properties such as house, land, land that cannot be moved. Real estates, which contribute to the state in macroeconomic dimensions through taxes, also play an active role in social and cultural areas. In the study, the concept of immovable has been examined through the Land Registry Law, the Cadastre Law, the Floor Ownership Law, the Zoning Law, the Municipal Law, the Tax Procedure Law, the Turkish Civil Law and the Income Tax Law. What the concept of real estate is has been evaluated with the definitions of real estate in every law. The definitions, meanings, equivalents of immovables in the legislation and what they are evaluated together are presented. In the study, real estates were examined socially and economically, housing sales figures over the years, the effects of real estate on urbanization and the environment, the role of real estate in the branding of cities and other social factors were included. Finally, the real estates in the tax legislation were examined over five main themes. The themes obtained in the study reveal the meanings and functions of real estate in tax legislation. The use of real estate as a base, the role of real estate in determining the taxation procedure, the function of real estate in foreclosure, the place of real estate in determining the minimum life span and the areas of use of real estate as legal assets. Real estate in tax legislation.