The analysis and evaluation of education-oriented taxational incentives in Turkey

ABSTRACTTHE ANALYSIS AND EVALUATION OF EDUCATION -ORIENTED TAXATIONALINCENTIVES IN TURKEYAltıntop, SerkanMaster, İşletme Eğitimi Bilim DalıMentor Of The Thesis: Prof. Dr. Murat ÖzdenNovember - 2006The education-oriented taxational incentives in Turkey have been analyzed whetherthe incentives put into practice for educational aim fulfill its functions, and also analyzed inthe extend of these educational incentives? contribution in overcoming the educationalfunctions by also comparing the implementations in some foreign countries.The research is composed of three parts.In the first part,the concept `education?,thebenefits of education,the structure of Turkish National Education System,the neccessity of theimplementations of taxational incentives for the education in Turkey,the education-orientedapplications of taxational incentives implemented in foreign countries are taken in hand.In thesecond part of the research,the implementations of taxational incentives for the education inTurkey are discussed comprehensively. In the third part ,education-oriented taxationalincentives , educational investments, donations and aids given to the educational institutions,the profits having educational quality, educational spendings and some comparings withforeign countries? applications have been evaluated within the context of education servicesof the public and private enterprises.The education-oriented taxational incentives put into practice in Turkey take part intax laws as well as in other private laws.This situation not only causes chaos in the structureand implementations of tax but also exacts an extensive source research. Being the first studyin its field and considering its results and also due to being able to be compared, theeducation-oriented taxational incentives are studied comprehensively in consideration ofhistorical processes.One of the financial ways of reaching a contemporary and high quality educationsystem is the education-oriented taxational incentives. By prepossessing the people and thesociety with the notion that education is the first condition of being a country that iscontemporary, be able to produce science and technology and shape the world, increasing theeducation-oriented taxational incentives on an individual and institutional base will rise thedonations, investments and spending that the people and the society will do for education.Thanks to this, the country will get more benefit of personal, social, economical, and politicalexternalities of education by increasing the level of education of the society.