Taxation on construction projects in return for flat in Turkish tax system

The speed of urbanization in our country is increasing day by day therefore the construction sector is expanding as well. The construction sector is the one of the locomotive sector of our country. The construction activities are one of the boosting sectors in economic improvement.Together with the sub-industries the negative and positive effects of this sector and developments are related to most of the population. There are various branches of construction works. They can be classified as private and public institutions with contracts, construction cooperatives and private constructions. In this project, under title of "Taxation on Construction Projects in Return for Flat in Turkish Tax System", constructions in return for flat, which is one of the most common practices in Turkey, have been covered. Since the tax legislation is not sufficient, landowners and contractors have serious problems with Revenue Administration and this is even submitted to the jurisdiction. In our project, looking at this issue from three different angles, a new perspective has been added and also new arguments and solutions have been presented. Key Words: Construction project in return for flat, rights and responsibilities of the parties under the contract in construction projects in return for flat, tax obligations of the parties under the contract in construction projects in return for flat