Taxation of education under turkish taxation system

Taxation of education and taxation advantages provided for education are among most important taxation issues in recent years. In the 21st century, spending for education is considered as the greatest investment. Therefore governments give great importance to education and provide various advantages on taxation. Aim of our study, which is called ?Taxation of Education under Turkish Taxation System?, is to analyze taxation of education, which is the most important factor of individual and social improvement, and taxation advantages provided to education sector in Turkey. Scope of the thesis includes advantages provided in all tax laws. Various taxes such as individual income tax, corporation tax, value-added tax, special consumption tax, stamp duty, real estate duty etc. are studied separately according to their provisions providing tax advantages for education. Some other country?s tax laws are only touched upon to make comparisons in general. In Turkey, there are many tax advantages provided for education. Some of the important advantages are; tax exemption of educational businesses for 5 years, deduction of educational expenses and donations made to educational institutions, tax exemption of institutions dealing only with scientific research and development, reduced value-added tax rate, exemptions in stamp duty and real estate duty. Despite these advantages, there are some problems caused by unsatisfactory practice and defective regulations. But it shouldn?t be hard to overcome these problems.