Özet:

There are no specific taxation policies for the mining sector in Turkey. Although mining firms have very different characteristics from the other industries, they are subject to the same tax obligations. Besides, the royalty that must be paid to the government every year to operate the mines is also a big financial burden on the industry. Prominent countries in the mining sector uses tax policies as a means of resolving the dilemma between earning optimum profit from the mineral reserves and more revenue generation target of the State out of the sector. This article generally examines the tax policies implemented in the mining industry and the tax liabilities of this sector and also aimed to provide a contribution to achieving a better taxation of the mines in Turkey

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