Özel İnşaat İşlerinde Vergilendirme

Abstract

The construction sector in Turkey is one of the leading sectors that both increases employment and contributes to growth figures. This sector has a strategic importance in creating demand and labor force for the products produced by more than 200 sub-sectors related to it. The taxation of construction activities in Turkey is distinguished by the types of construction, specifically private and multi-year projects. This thesis addresses the taxation of private construction works in Turkey, and the subject is legally intertwined with both private law and tax legislation. In this context, firstly, the meanings of the concepts of construction in private law and tax law are emphasized. Private construction can be carried out for the personal needs of individuals, as well as for the purpose of earning profit. These construction services can be carried out in the form of construction on one's own land, flat-for-land construction works on someone else's land, or revenue-sharing construction. Taxation in private construction works is to determine whether the income gained from these construction activities is subject to taxation within the scope of income tax, corporate income tax, value added tax and other taxes (real estate tax, title deed fee, etc.), and if it is subject to taxation, how the taxation process is determined. This definition is the core of this thesis, and the identification of the problem and solution proposals have been formulated by examining the studies in the literature on the subject, comments, tax rulings, and regulatory procedures from the tax administration and judicial decisions.