The Taxed and return of self-employment gains in Turkey

ABSTRACT Individual income tax in Turkey consists of seven income categories. Independents professional service income, 4rd of seven categories, refers to income obtained as a result of independent professional service activity. People who carry out this activity are called as self-employed person. The aim of this paper is try to explain independent professional service income tax and to reveal problems and solutions related to taxation of this income category. This study includes three parts. In the first part, historical development of income tax and some country practices are explored in this context In the second part, taxation of independent professional service income in Turkey is explained in detail. In the last part, problems and solutions related to this income category is revealed. VI