Taxation and inspection of private education institutions

A considerable amount of students who are at pre-primary education, primary education and secondary school age in Turkey are educated in private pre-schools, private primary and private secondary education institutions operating within the scope of Private Education Institutions Law No. 5580. There are a number of regulations in Turkish Tax legislation regarding the increasing number of private education institutions. The exception of educational/training income according to the Income Tax Law and the Corporation Income Tax Law are amongst the most important ones. This study aims to examine the historical development, taxation and inspection of private schools in Turkey. In addition to those, to introduce the current situation in taxation and inspection of private education institutions, and to make some predictions for the future have been intended. In the first chapter of this study, private education institutions have been defined, furthermore, the historical development of private education institutions in Turkey has been explained. In the second chapter, taxation of private education institutions has been examined. In the third chapter, the facts related to inspection of the private education institutions (in terms of taxation) have been stated, and some of the problems and suggestions to solve them have been declared. The conclusion part includes suggestions that involve evaluations and assessments about the private education institutions