The private head start, elemantary and secondary educational institutions in Turkey and taxes and tax incentives (Aegen region case)

This study evaluates the private head-start, elementary and secondaryeducational institutions in Turkey with respect to taxes and tax incentives and analyzesthe importance of tax incentives to increase the share of the private schools. Using asurvey technique this study determines the position of these institutions against taxincentives and likely effects of some increase in tax incentives.In the first part, the definition of private educational institutions is given andtheir features are discussed. This part also deals with the types of public and privateeducational institutions and provides a historical developments in private schools inTurkey.In the second part, privously, the meaning of educational service in public onservices, has been defined. Later on, it has been bring up the supply of efencial ineducation services and it has been expalined that the efect of educational service inpublic economics.In the third part, the tax types faced by these institutions and their applicationsare reviewed. Tax incentives given to private schools in the past and those of today areother subtitles discussed in this part.In the fourth part, the findings of interview gathered from the private schools ofdifferent levels in Aegean Region are discussed. It is found via interviews andobservation that tax incentives given to private schools are inadequate and that theycould not benefit from these incentives fully. It is also concluded that to increase thenumber of these institutions new tax incentives should be introduced and that for theincentives to succeed professional help to these institutions should be provided.