Rasyonel vergileme ilkeleri ve Türkiye'de uygulanabilirliği
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Date
2010
Authors
Binokay, Mehtap Doğru
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Vergileme alanın temel konularından biri vergileme ilkeleridir. Vergileme ilkeleri konusunda yapılan çalışmalar maliye ilminin doğuşuna kadar uzanmaktadır. Vergilemeden beklenen ekonomik, mali ve sosyal amaçların gerçekleştirilmesi ve verginin optimal şekilde tahsili etkin vergileme ilkelerine bağlıdır. Bu çalışmada rasyonel vergileme ilkelerinin tam olarak Türk Vergi Sisteminde uygulanabilirliği araştırılmaktadır.Üç bölümden oluşan bu çalışmada vergileme ilkelerinin oluşumundan günümüze kadar geçen süreçte, hangi niteliklerde oldukları, vergilemenin amaçları ile rasyonel vergileme ilkeleri ve ilgili yaklaşımlar üzerinde durulmuştur. Ayrıca, vergileme ilkeleri tanımlanmış, küresel gelişmeler çerçevesinde vergileme ilkeleri irdelenmiş, vergileme ilkelerinin tarihsel gelişimi ve vergileme ilkelerinin tasnifi yapılmıştır. İkinci bölümde; Anayasa, Anayasa mahkemesi ve vergi hukukunda yer alan vergileme ilkeleri açıklanmıştır. Gelir ve kurumlar Vergileri açısından vergileme ilkelerinin geçerliliği analiz edilmiştir. Türk Vergi Sistemin sorunlarının vergileme ilkeleri üzerinde yarattığı etkiler anlatılmaktadır. Rasyonel vergileme ilkelerinin Türkiye'de uygulanabilirliliğine ilişkin değerlendirme yapılmıştır. Sonuç bölümünde ise, elde edilen sonuçlara dayalı olarak konuyla ilgili çözüm önerileri belirtilmiştir.
The main subject of taxation area is taxation principles. The studies on taxation principles have extended up to arising of public finance science. Having been realized economic, financial and social aims that are expected from taxation and collected tax optimally is dependent on effective taxation principles. In this study, it is researched whether rational taxation principles can be perfectly implied in Turkish Tax System or not.This study composing of two section, detailed examines the principles of rational taxation in duration from beginning to present and tried to find out the principles and conditions for ideal and rational taxation to be used and applicable in Turkey.In this study which includes three sections, it is focused on purposes of taxation, rational taxation and related approaches was discussed. Also, taxation principles were described and studied under frame of the global developments and taxation principles were classified in terms of historical perspectives. In the second section, it is explained taxation principles which take place in constitution, constitutional court and tax law. The validity of taxation principles is analyzed from point view of personal income tax and corporate tax. The effects of Turkish Tax System on taxation principles explain in this section. It is assessed the applicable of rational taxation principles for Turkey. In the result section analytical solutions recommendations on this subject were declared.
The main subject of taxation area is taxation principles. The studies on taxation principles have extended up to arising of public finance science. Having been realized economic, financial and social aims that are expected from taxation and collected tax optimally is dependent on effective taxation principles. In this study, it is researched whether rational taxation principles can be perfectly implied in Turkish Tax System or not.This study composing of two section, detailed examines the principles of rational taxation in duration from beginning to present and tried to find out the principles and conditions for ideal and rational taxation to be used and applicable in Turkey.In this study which includes three sections, it is focused on purposes of taxation, rational taxation and related approaches was discussed. Also, taxation principles were described and studied under frame of the global developments and taxation principles were classified in terms of historical perspectives. In the second section, it is explained taxation principles which take place in constitution, constitutional court and tax law. The validity of taxation principles is analyzed from point view of personal income tax and corporate tax. The effects of Turkish Tax System on taxation principles explain in this section. It is assessed the applicable of rational taxation principles for Turkey. In the result section analytical solutions recommendations on this subject were declared.
Description
Keywords
Rasyonel vergileme, Vergileme adalet, Vergileme sorunları, Türkiye’de vergileme ilkeleri, Taxation principle, Equity in taxation, Taxation problems, Taxation principles in Turkey
Citation
Binokay, M. D. (2010). Rasyonel vergileme ilkeleri ve Türkiye'de uygulanabilirliği. Yayınlanmamış yüksek lisans tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.