@article{2017,title={ANALYSIS OF THE PRIVATE EQUITY FUND AND TAX CREDIT ON THE PRIVATE EQUITY TRUST INCORPORATIONS IN TURKEY},abstractNode={Prıvate Equıty Funds (PAIFs) are tools of the highly mentioned investment vehicles worldwide in the early 2000s. However, the utilization filed of PAIFs has increased in Turkey was made with the addition of the Article 15 of the Law on the Amendment of the Law on the Collection of Public Receivables and Law No. 6322 dated 31.05.2012 and the Article 325 / A on the Tax Procedural Law No: 213. This paper involved a general framework and the most remarkable characteristics of Prıvate Equıty Funds. It aimed to discuss the private equity fund and private equity trust ıncorporations with reference to Turkey legislation. Finally, the paper explored a set of conditions and policies need to support the success of the private equity fund and the tax credit on private equity trust incorporations as a government incentives based on best practices and the field research.},author={Ceyda KUKRER},year={2017},journal={Kesit Akademi}}