Temporary tax aplication in the turkish tax system

Temporary tax, in relation to the profit tax (accurate assessment and collection processes that occur later), yet before the end of the period of taxation, the tax collection under a tax deduction system appears to be an application field forward. "Temporary Tax Practice" to require a lot of research on in this study consists of three parts.In the first part, being done definition of temporary tax, family tree of temporary tax is tried to be form. Also examining the legal arrangements related to temporary tax, it is focused more on the scope of application of temporary tax.In the second part, emphasis will be on a temporary provisional tax payers ,it is tried to determine taxable profits. In addition,with a practical example on the basis of temporary tax periods, subject is tried to be intensified.In the last section, given period of time in the debate on the temporary tax , problems consisting are sought solutions.