Evaluation means measurement, determination of price, size and criteria. The price in the market is the exchange value of goods and services expressed in currency. Based on this, evaluation is simply determining the price for assets or services, and also revaluation is an activity that must be repeated to determine the value of the asset, and the continuous process of this continuity is caused by environmental changes and the instability of market conditions, which requires adjustments. creates the price. Finally, the process of applying price to assets is called valuation.

Stock evaluation, or in other words, determining the real value or valuation of companies, is one of the most important and valuable issues from an economic point of view. Company stock evaluation is generally done with one of the following goals:

with the aim of selling shares
Value Added
Capital Increase
With the aim of leaving the companies covered by Article 141 of the Trade Law
Valuation of exit shares from companies subject to Article 141 of the Commercial Law:

According to the law of direct taxes, capital increase from revaluation of assets is taxable. During the years 1990 to 1994, according to the note of the annual budget law, the capital increase resulting from the revaluation of assets was exempted from tax. This issue was silent in the budgets of 2015 and 2016, but according to the budget bill of 2017, the members of parliament agreed to a zero tax rate for the profit from revaluation only in companies covered by Article 141 of the Trade Law.