Gelir Vergisi Kanunu Çevesinde Değer Artış Kazancı
Vergileme Taxation of Value Increment Gains in Income Tax Law Framework

Summary/Abstract: According to the 80 dam of The Forced Income Tax Law, under the headings of other in comes and rentes in the first line; increment values are given in six sub items in the repeated 80th dam of the Forced Income Tax Law. Incomes and rentes coming from selling out goods and rights given in these six items will not be taxed as increment value.In this study, what these goods and rights are, how will the revenues coming from selling out be taxed and declaring increment value in narrow and perfect obligation were discussed taking the recent changes in the related act into consideration. Legal regulations to the tax amount which the taxpayer should pay to the state and determining the deregation amount from which the taxpayer benefitted within the increment value were additionally highlighted in this study.

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