The Status of The Foundation Universities Against Tax Laws

Abstract

Foundations are established to operate in areas such as health services, social services, public services, religious services, transportation services, sports services. One of the foundations' activities is education. first time in Turkey's 1981 Constitution allowed the establishment of private universities than public universities with the regulations in Article 130. In the study, the situation against corporate tax, income tax, value added tax, stamp tax and other tax laws were examined.