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Türk Eğitim Sisteminde Vergileme: Denizli İlinde Bir Uygulama

Author

Listed:
  • Ersan ÖZ
  • Selçuk BUYRUKOĞLU

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.

Suggested Citation

  • Ersan ÖZ & Selçuk BUYRUKOĞLU, 2011. "Türk Eğitim Sisteminde Vergileme: Denizli İlinde Bir Uygulama," Sosyoekonomi Journal, Sosyoekonomi Society, issue 14(14).
    • Handle: RePEc:sos:sosjrn:110104
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    More about this item

    Keywords

    Education; Taxation; Private Schools; Development.;
    All these keywords.

    JEL classification:

    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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