Analysis and evaluation of the taxation of usufruct in our country

Since there is no clear arrangement in the Turkish tax legislation regarding the legal nature of the establishment of usufruct and the nature and taxation of the income obtained against the usufruct, there has been a long time conflict in the legislation regarding the quality of income and the taxation of such income. In this study, firstly, the concepts of property, dry property and usufruct are given detailed definitions in civil law; the properties and types of the usufruct of civil law, the acquisition and expiration of the usufruct, the consequences of the termination of the usufruct, and the sentences of the usufruct. In the course of the work, the tax system tells how the income obtained as a result of the usufruct facility is taxed according to the legislative opinions, practices of the tax administration and judicial decisions. As a result of the work, the taxation of the establishment of usufruct and the income obtained for the usufruct establishment was assessed in accordance with the tax types in our tax system, and solutions for resolving disputes in the legislation and the provision of additional provision for the Income Tax Law were introduced.