The role of tax incentives and incentives in the occuring of private forests and private afforestation in Turkey

One of the most important problem of our period?s spherical world is environment. It is known that the most important excuse which is made up by environment is forests. So that the importance of forest?s areas and afforestation areas which can be developed in our country and world is growing more and more. In this thesis, we concern about the development of our forests and activities of afforestation according to our age and concern about the place of private forest areas and private afforestation areas in our laws of the country and we deal with tax incentives and other incentives that applied. In this time we had an interview with T.C. Ecology and Forest Ministry that is authorized about forests and afforestation and Forest General Director. Also we investigate documents of Forest General Director.As a result the process of private forest?s development and operation, we found that there aren?t any incentives which are given by our government. In addition to this, we found that, there aren?t enough incentives about private afforestation. So that some proposals advanced about incentives of private forests and private afforestation that should be improved.Keywords: private forest, private afforestation, tax incentive, tax expenditure