Master'sOpen Access

Assessment of taxes on wealth in Turkey

2013
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Advisor: Prof. Dr. Osman Pehlivan

Abstract (EN)

The aim of this study is examined the concepts of wealth and wealth tax, reveal the fact that property taxes which is taken to be a one-off and to evaluate modern wealth taxes applied today. For this purpose the thesis consists of three parts.In the first part, it is given the basic and teoric information about the concepts of wealth and wealth tax, the historical development of wealth tax, its classification, advantages and disadvantages. In the second part, mentioned tax assets that it is an exceptional wealth tax. In the third and last part, it is discussed the property tax, motor vehicle tax, and inheritance and gift tax that these modern wealth tax. In the third part, it is also proposed to study the implementation or application for modern wealth taxes. Key Words: Wealthy and Tax on Property, Conscription of Wealth, Land Tax, Motor Vehicles Tax, Death Duties.

Author

Dr. Hüseyin Kutbay

How to Cite

Hüseyin Kutbay (Master Thesis). Assessment of taxes on wealth in Turkey, 2013, Karadeniz Technical University.

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