Taxation of urban rent in Turkey and a model suggestion: Real estate property increment value tax

Land is an economic factor which is considerably importance for humanity. It has been changed that forms of land use and perspective on the landover time. The land which is a scarce source has become universal with globalization. Briefly, in the period after the industrial revolution the land was insufficient for the individuals to fulfill the need for shelter as migration from rural to urban where there are job opportunities increased. The fact that land is a scarce resource has made it even more important in the globalizing world, both in terms of society and in a global sense. After the 1950s, increase of squatting in our country both it proves this situation and it clarifies the current table in terms of socioeconomic. Urban – urbanization problems whose existence is accepted are an issue in the world that have extended from the past up to now and will affect the future. Cities have come until today showing progress with a certain logic. While cities was developing, they have reflected the rent fact. The concept of rent has been an outcome of the city occurrence. This reason, existence of the rent is reality that is not ignored. Therefore, it would be more correct to dwell on therent how to improved and managed this situation rather than denying the existence of the rent. Rent management should be ensured by being honest andtransparent at the point of transferring rent to the public through various tools such as taxation. On the otherhand, rent will contiune to exist as an adversely. The urban transform projects generate changes in socioeconomic structure, especially its physical structure and urban individuals are primarily affected by these changes. However, they can not get enough share from the resulting value changes. In this thesis is to discuss a proposal for value increase taxation which based on public benefit.