Kıdem tazminatının TMS ve vergi mevzuatı açısından incelenmesi
Abstract
Çok uluslu firmaların artması, küreselleşen sermaye yapılarının çok uluslu hale gelmesi sonucu karşılaştırılabilir, doğru ve gerçeği yansıtan finansal tablolara ihtiyaç duyulmuştur. Dünya çapında ortak bir muhasebe uygulamalarının oluşturulması amacıyla Uluslararası Muhasebe Standartları, Uluslararası Finansal raporlama Standartları adı altında uluslararası alanda kabul gören Türkiye Muhasebe Standartları oluşturulmuştur. Firmaların önemli bir kalemini oluşturan personel maliyetlerinin gerçeğe uygun şekilde finansal tablolara yansıtılması, işletme yönetimi ve kullanıcılar açısından son derece önemlidir. Personel maliyetleri muhasebe standartlarında TMS 19 çalışanlara sağlanan faydalar standardında ortaya konulmuştur. Ülkemizde mali idare vergi kaygıları nedeniyle personelin kıdem tazminatı karşılıklarını indirim konusu kabul etmemiştir. Vergi mevzuatında kıdem tazminatı karşılığı ayırmak için yasal işlemin başlatılması gerekirken uluslararası muhasebe standartlarında yasal işlem başlamadan karşılık ayrılması gerektiği belirtilmiştir. Kıdem tazminatı irdelenerek yükümlülükler hesaplanmış, vergi mevzuatı ve TMS açısından farklar ortaya koyularak, muhasebeleştirilmesine ilişkin bilgilere yer verilmiştir. Anahtar Kelimeler: Türkiye Muhasebe Standartları, TMS-19 Çalışanlara Sağlanan Faydalar, Kıdem Tazminatı, Kıdem Tazminatı Karşılığı
There has been a need to the financial tables comparable and reflecting correct and truth as a result of the increase in multinational companies, turning of the globalization capital structures into multinational. With the intent of composing the worldwide common accounting practices, the internationally recognized Turkish Accounting Standards have been formed under the name of International Accounting Standards, Internationally reporting Standards. Reflecting the personnel costs forming the importing items of the Companies into the financial tables in a realistic way, is highly important from the point view of the business management and of the users. The personnel costs have been put forward in the Turkish Accounting Standards No. 19 utilities provided to the employees in the accounting standards. In our country, the financial administration did not accept provisions for severance pay as a discount subject due to tax concerns. In tax legislation on one side while it is necessary to commence legal proceedings in order to reserve provisions for severance pay, on the other hand in the international accounting standards the necessity to reserve provisions before commencing legal proceedings has been stated. Examining the severance pay, the liabilities have been calculated, the differences have been set forth from the point view of the tax legislation and of the Turkish Accounting Standards; information related with their recognition has been given. Key words: Turkish Accounting Standards; Turkish Accounting Standards No. 19 Utilities provided to Employees; Severance Pay; Provision for severance pay
There has been a need to the financial tables comparable and reflecting correct and truth as a result of the increase in multinational companies, turning of the globalization capital structures into multinational. With the intent of composing the worldwide common accounting practices, the internationally recognized Turkish Accounting Standards have been formed under the name of International Accounting Standards, Internationally reporting Standards. Reflecting the personnel costs forming the importing items of the Companies into the financial tables in a realistic way, is highly important from the point view of the business management and of the users. The personnel costs have been put forward in the Turkish Accounting Standards No. 19 utilities provided to the employees in the accounting standards. In our country, the financial administration did not accept provisions for severance pay as a discount subject due to tax concerns. In tax legislation on one side while it is necessary to commence legal proceedings in order to reserve provisions for severance pay, on the other hand in the international accounting standards the necessity to reserve provisions before commencing legal proceedings has been stated. Examining the severance pay, the liabilities have been calculated, the differences have been set forth from the point view of the tax legislation and of the Turkish Accounting Standards; information related with their recognition has been given. Key words: Turkish Accounting Standards; Turkish Accounting Standards No. 19 Utilities provided to Employees; Severance Pay; Provision for severance pay
Description
Keywords
İşletme, Kıdem tazminatı, Muhasebe, Business Administration, Muhasebe standartları, Severence pay, Accounting, Türkiye Muhasebe Standartı 19, Accounting standarts, Uluslararası Muhasebe Standartları, Turkish Accounting Standarts 19, International Accounting Standarts, Vergi mevzuatı, Tax legislation