Tax rules and regulations differ from country to country. Governments legislate and execute tax laws according to their fiscal, economic and social policies. The diversity in the collection of tax revenues by governments leads also the diversity in the accounting treatment of taxes. Therefore it is very important to understand the tax structures before learning how to take them in the accounting systems. The subjects, included in the book, are chosen to ground for the explanations of Turkish Tax Accounting. Accounting for withholdings, accumulation of income in annual tax return, accounting for Corporate Income Taxes, accounting for Value Added Tax and payroll are the main subjects of this book. There are also numerous examples to make the subjects clearer.