Real estate implementation in Turkish system

Real estate tax has a very old history and it is located in wealth taxes. Its revenue and management has been left to local authorities over time. When real estate tax compared to other tax in terms of revenue it is seen that revenues are decreasing over time. Nowadays, the real estate tax is collected routinely by government and real estate tax is defined as direct tax in the classification of direct or indirect tax. Although taxpayer of real estate tax has considerable number, it has not important place in many countries except developed countries. Implementation of real estate tax in Turkey is seen as new tax because it is correspond to period of Tanzimat in Ottoman era. Although real estate tax has approximately 23 million taxpayer at the present time, its rate in tax revenue is very low and short. Although the important amendments have been done in real estate tax from the date its entered in force to present day by legislate, the amendments number is very low and it needs to revision in practice. In the study named " Real Estate Tax Implementation in Turkish Tax System", the historical development of real estate tax that stated in wealth tax has been explained and the period cover Ottoman era and Republic era have been examined in detail in terms of real estate tax. Finally 1319 numbered Real Estate Tax Code has been evaluated in terms of other tax and selected country's real estate taxes. The problems of real estate tax in practice and solution of these problems have been described in conclusion part. Keywords: Wealth Taxes, Real Estate Tax, Direct and Indirect Taxes, 1319 numbered Real Estate Tax Code