EVALUATION OF REAL ESTATE TAX AMENABILITY IN TERMS OF SHANTIES

Abstract

Shanty is one of the most important problems in Turkey. It is possible for us to encounter them in different forms within the borders of Turkey. Shanties are buildings built on land that isn’t owned by the person himself, without the consent of landowner. According to article 2 of the Real Estate Tax, the subject of the tax is regulated as fixed buildings within the borders of Turkey. According to article 2 of the Real Estate Tax, the shanties enter the topic of the its taxation. However, taxpayers will be the taxpayers, the land will be considered separately from the building, and the buildings that are built without the permission of the builder on their own land can’t be counted as a shanty. The questions are confusing.
In our work, which buildings will be referred to as shanty and how they are organized with existing laws, the situation of shanties will be revealed in terms of real estate tax and solution proposals will be brought up.