Türk Eğitim Sisteminde Vergileme: Denizli İlinde Bir Uygulama

Ersan Öz and Selçuk Buyrukoğlu

Sosyoekonomi Journal, 2011, issue 14(14)

Abstract: When the Turkish educational system is analyzed, it is clear that the rendering of the services has been undertaken by both state and private institutions. An individual who is engaged in our higher education service regarded as “semi-public” does not have any tax responsibilities, in accordance with the Law Nr. 2547 Law of Higher Education. However, a certain portion of the dues required from the students studying in the schools belonging to private institutions and organizations is composed of VAT. This study limits the scope of the case in point with the province, Denizli, and the taxation structures of the private schools in this province were analyzed with regard to the selected years.

Keywords: Education; Taxation; Private Schools; Development. (search for similar items in EconPapers)
JEL-codes: H21 I21 O16 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:110104

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