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ABSTRACT Master Thesis The Importance of Taxation On The Improvement Of Insurance Sector in Turkey Hikmet Onur SAYIN Dokuz Eylül University Institute of Social Sciences Department of Finance Financial Law Program Increasing in demands related with social improvements results that services insurance and pension funds industry as a part of financial system. Improvements have a great value in this industry because of having social benefits as well as economic beneficiary of insurance and pension funds. The percentage of insurance sector in GDP is greater in developed countries than other countries. Country’s level of development is much closed to meaning of greatness of insurance industry. Our goal is that defining how affect of tax policies are about insurance industry. Tax policies; Turkish tax system; are being provided on insurance services are enough to support this industry based on individual researches. Improvements are related with time and size of funds collecting in system due to features of insurance services. Tax policies have had edged because of having low tax evasion level in the country.
