Taxation of agricultural income according to income tax laws and examining the implementations in Ceyhan in Adana

ABSTRACT MSc. THESIS Taxation öf Agricultural Income According To Income Tax Laws In Turkey Kemalettin TAŞDAN DEPARTMENT OF AGRICULTURAL ECONOMICS INSTITUTE OF NATURAL AND APPLIED SCIENCES UNIVERSITY OF ÇUKUROVA Supervisor: Prof. Dr. Şinasi AKDEMİR Year: 1997 Page: 135 Jury Prof. Dr. Şinasi AKDEMİR Associate Professor Necat ÖREN Assistant Professor İbrahim YILMAZ The most important contribution of agricultural sector to economic development is resource transfering from agriculture to non-agriculture sectors. There are many different ways of the resource transfering. One of them is taxation the agricultural incomes. Agricultural incomes taxed in Turkey too. But there are too many problems (legislative, techinical and economical problems) in agricultural incomes taxation. In this study, taxation laws related to agricultural income were examined. Problems and suggestions about solution were also determined. Key Words: Tax, Agricultural Tax, Tax Exemption, Witholding Tax. II