| Anahtar Kelimeler: Değerleme, değerleme ölçüleri, envanter, vergi matrahı, iktisadi kıymet takdiri,
tespit
ABSTRACT
The law-maker has clarified what items tax base will include and according to which criteria, when
and how these tax items will be subject to valuation in the laws that it has made, and in particular wit-
hin the valuation provisions of the Tax Procedure Law no. 213 (hereinafter TPL). Our article, therefore,
in the light of provisions laid down in the tax legislation, especially in TPL, will endeavour to explain
what valuation means, the elements of valuation, why, how and when valuation is done, what kind
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