Gelir ve kurumlar vergisi kanunlarında yer alan muafiyet, istisna ve indirimler
Abstract
Devletin kamu harcamalarını karşılamak üzere kişi ve kurumlardan karşılıksız olmak şartıyla ve zorunlu olarak aldığı ekonomik değerler vergileri ifade etmektedir. Türk Vergi Sistemi içerisinde yer alan Gelir Vergisi ve Kurumlar Vergisi kamu gelirleri içinde önemli bir yere haizdir. Türk Vergi Sistemi'nin özünün beyan esasına dayanması nedeniyle kişi ve kurumlar elde ettikleri gelir/kazançları beyan ederken mevzuat hükümlerinin uygulama sınırlarını iyi bilmeleri gerekmektedir. Özellikle tez konumuzu oluşturan ve vergi ödevlisinin lehine vergi avantajı sağlayan Muafiyet, İstisna ve İndirimler'in de vergi ödevlisinin yasal bir hakkı olduğunu bilmeleri, bu hakları kullanırken Kanun lafzının doğru yorumlanıp uygulanması gerektiği, tereddüt hasıl olan durumlarda Vergi İdaresinin görüşünün alınması ileri de vergi ödevlisi lehine oluşabilecek cezalı tarhiyatlara yol açmaması nedeniyle önem arz etmektedir. Vergi avantajı ifade olarak; vergi kaçırma veya vergiden kaçınma gibi algılanmaması, kişi ve kurumlar üzerinde var olan vergi yükünün vergi yasaları ile vergi ödevlisine tanınan avantaj olarak anlaşılması gerektiği şeklinde değerlendirilmelidir. Çalışmamız da yukarıda yer alan açıklamalar çerçevesinde hazırlanmış olup, Muafiyet, İstisna ve İndirimler hakkında gerek Gelir Vergisi Kanunu gerekse Kurumlar Vergisi Kanunu'nun sırası ile ilgili Kanun maddeleri, ilgili Tebliğleri ile tereddüte neden olan ve vergi ödevlisinin talebi doğrultusunda Vergi İdaresi tarafından verilen özelgeleri incelenmiş ve konunun uygulanması konusunda yol gösterici olması amaçlanmıştır. nahtar Kelimeler: Türk Vergi Sistemi, Gelir Vergisi, Kurumlar Vergisi, Muafiyetler, İstisnalar, İndirimler
The economic values received mandatorily by the State from persons and corporations in order to provide public expenditures mean taxes. The Income Tax and Corporate Tax within the Turkish Tax System have an important place in the pubic revenues. The persons and corporations should know well application limits of the legislation provisions while they are declaring the gained incomes/revenues due to principle of the Turkish Tax System is based on basis of declaration. It has importance to know the Exemptions, Exceptions and Deductions which constitute our thesis subject and ensure a tax advantage in favour of the taxpayers are legal rights of taxpayers; to require application and interpretation of letter of the law correctly, to receive opinion of the Tax Administration in cases of hesitant conditions due to it does not cause to possible penal assessment against the taxpayers in the future.. Term of the tax advantage must not be perceived as a tax evasion or a tax avoidance and it must be evaluated as an advantage accorded to the taxpayers through the tax laws about the tax obligation on the persons and corporations. Our study also has been prepared in frame of the explanations above-mentioned and examined respectively the relevant articles, notices of the Income Tax and Corporate Tax and hesitant rulings given by the Tax Administration in accordance with request of the taxpayers about the Exemptions, Exceptions and Deductions and aimed to be a guide about application of the subject. Key Words: Turkish Tax System, Income Tax, Corporate Tax, Exemptions, Exceptions, Deductions
The economic values received mandatorily by the State from persons and corporations in order to provide public expenditures mean taxes. The Income Tax and Corporate Tax within the Turkish Tax System have an important place in the pubic revenues. The persons and corporations should know well application limits of the legislation provisions while they are declaring the gained incomes/revenues due to principle of the Turkish Tax System is based on basis of declaration. It has importance to know the Exemptions, Exceptions and Deductions which constitute our thesis subject and ensure a tax advantage in favour of the taxpayers are legal rights of taxpayers; to require application and interpretation of letter of the law correctly, to receive opinion of the Tax Administration in cases of hesitant conditions due to it does not cause to possible penal assessment against the taxpayers in the future.. Term of the tax advantage must not be perceived as a tax evasion or a tax avoidance and it must be evaluated as an advantage accorded to the taxpayers through the tax laws about the tax obligation on the persons and corporations. Our study also has been prepared in frame of the explanations above-mentioned and examined respectively the relevant articles, notices of the Income Tax and Corporate Tax and hesitant rulings given by the Tax Administration in accordance with request of the taxpayers about the Exemptions, Exceptions and Deductions and aimed to be a guide about application of the subject. Key Words: Turkish Tax System, Income Tax, Corporate Tax, Exemptions, Exceptions, Deductions
Description
Keywords
İşletme, Gelir vergisi, Kurumlar Vergisi Kanunu, Kurumlar vergisi, Muafiyet, Business Administration, Income tax, Vergi indirimi, Corporate Tax Law, Vergi istisnası, Corporate tax, Exemtion, Vergi muafiyeti, Tax relief, Tax exclusion, Vergiler, Tax exemption, İndirim, Taxes, Discount, İstisna, Exception