A GENERAL EVALUATION FOR PROPERTY TAX IN TURKEY

Implementation of real estate tax in Turkey is seen as new tax because it is correspond to period of Tanzimat in Ottoman era. Although real estate tax has approximately 23 million taxpayer at the present time, its rate in tax revenue is very low and short. Although the important amendments have been done in real estate tax from the date its entered in force to present day by legislate, the amendments number is very low and it needs to revision in practice. The historical development of real estate tax that stated in wealth tax has been explained and the period cover Ottoman era and Republic era have been examined in detail in terms of real estate tax. The problems of real estate tax in practice and solution of these problems have been described in conclusion part