AGRICULTURAL TRACTOR AS A TAX(ATION) SUBJECT IN TURKISH TAX SYSTEM

Contrary to the excise tax and motor vehicle tax, tractor is subject to value added tax in turkish tax system. on the other hand, in the income tax, it is considered as a criterion determining the method of taxation of agricultural income. both for protection of agricultural sector and implementation of tax policy, tractors may be excluded from taxation. from this point of view it should be excluded from the value added tax either. also tractors should not be considered as a criterion in terms of income tax. even so tractors values must be taken into account.