Taxation of urban real estate rents and analysis of applicability conditions in Turkey

In this thesis, the applicability of taxes on urban real estate rents in Turkey is evaluated. In Turkey, especially after the 2000s, in addition to factors such as economic growth, development of financial markets, foreign direct investment, economic and financial policies which stimulate the real estate sector, urbanization, population and migration movements, real estate values have increased rapidly as a result of zoning regulations, urban renewal projects, public real estate policies and practices, public-private partnership projects, public investments and services. In this process, the insufficient taxation of urban real estate rents has led to the sharing of these rents by real estate owners, developers and rent-seeking groups. In addition, this situation caused limited resources to turn to the inefficient and speculative real estate sector and created a serious constraint in terms of the country's growth potential. The taxation of urban real estate rents seems theoretically simple and easy to implement, there are serious implementation difficulties. In this thesis, the processes related to the formation, distribution and transfer of urban real estate rents to the public, the functioning and effects of rent taxes, practices in other countries and case studies in Ankara have been examined and the necessary conditions for taxing urban real estate rents in Turkey in an effective and functional way have been analyzed and suggestions for implementation have been tried to be developed.