ZERO RATE REAL ESTATE TAX PRACTICE AND EVALUATION OF FRANCE INCOME LIMIT IMPLEMENTATION

Abstract

Real estate tax, a wealth tax, is collected by municipalities since 1986 and it must be paid for all immovable properties located within the borders of Turkey. The type of tax is evaluated within the scope of "taxes on property". It is desired that resources are transferred to the municipalities with this tax,
The Council of Ministers to real estate tax practice is given the authority to lower the real estate tax rate to zero under certain conditions. In this context, people on certain conditions can benefit from "Zero Rate Real Estate Tax Practice". Zero-rate real estate tax is concerned with pensions, housewife, unemployed, disabled citizens. However taxpayers must be conscious in order to benefit from this advantage
The purpose of this study is to show who will benefit from the zero rate tax advantage and it is to provide their full benefit from this right it will provide to the state's taxpayers so it contributes to the best way to serve that social purpose.