The human need for knowledge is as important as biological or physiological needs. This need is satisfied through education. Educational institutions, public or private, must be supported to exploit positive externalities originating from education itself. One of the most important encouragements in this area relates to tax policies. In Turkey, higher education is provided by public and foundation universities. According to Turkish tax law, foundation universities areexempt from certain taxes. Enforcing value added tax (VAT) at foundation universities is a controversial issue. This article investigates this issue according to the place foundation universities have in the value added tax law
Alan : Hukuk
Dergi Türü : Ulusal
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