Donations and aids in terms of Tax law

It is seen that there are two parties in the field of donation and aid. In terms of the tax law, the state as a third party is affected. Although the concepts of donation and aid are used in social contexts, they are included in many laws and have a wide usage area in Tax Law. In tax law, there are regulations concerning taxpayers for income and corporate taxes. Tax incentives are provided for the development of a sense of social responsibility. Donations and aids can reduce the tax base and special regulations and conditions. Although there are differences in the meaning of the word, donation and aid are evaluated in the same sense in terms of our subject. The regulations are complex and outdated. Therefore, new regulations need to be made. Making new and up-to-date regulations on donations is important both for social development and for the correct use of donations. Key Words: Donations, Aids , , Donations and Aids In Terms Of Tax Law, Tax Base, Tax Incentives.