REAL ESTATE (IMMOVABLE) AND CONSTRUCTION WORKS IN TURKEY EXAMINATION OF TAXATION AND EVALUATION OF SPECIAL SITUATIONS

Abstract

In this study, tax liabilities arising during the construction contracting and repair works within the scope of construction works will be emphasized. In addition, some tax regulations concerning the construction and real estate sectors will be included. In this context, housing production, which comes to mind first when it comes to real estate construction sector and has a large share in the sector, will constitute the basis of the study. The article includes suggestions on reducing the tax burden in real estate construction works, especially in housing production, and making arrangements within the framework of simplification in the tax legislation related to the construction sector.