Gümrük ve Ticaret Dergisi

Yazarlar: Ersan ÖZ, Hüseyin KUTBAY, Davut BUZKIRAN

Konular:-

Anahtar Kelimeler:Wealth,Motor Vehicle Tax,Property Tax,Inheritance and Transion Tax

Özet: Which is a word of Arabic origin, fortune, interpreted in different ways and different definitions used.Therefore, there is no universally called fully adopted and a common definition of wealth.In addition to the main concept of the concept of wealth tax, wealth tax has resulted in some of practice under its.The emergence of a variety of wealth tax, these tax revealed the necessity of taking into account the classification of the various criteria.In this regard, there are many tax taken out of wealth, but nowadays be called a modern wealth taxes three wealth tax is applied.In this study, after a description of the historical development of taxes on wealth, taken to be a oneoff wealth tax investigated and dealt with within the scope of modern wealth taxes, wealth taxes, and these taxes are taxes assessed on tariff structures made some recommendations

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