Azerbaycan gelir vergisi ile Türk gelir vergisinin değerlendirilmesi
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Date
2005
Authors
Bayragdarov, Nazim
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Devlet, toplum halinde yaşayan insanların, bu toplumsal yaşayışlarından doğan ortak ihtiyaçların karşılamak için meydana gelmiş kamu kuruluşudur. Kamu hizmetleri için harcamalarda bulunabilmek amacıyla iktisadi değer ve araçlara özellikle paraya sahip olmalıdır. Kamu gelirleri içinde önemli yeri olan vergiler, kamu hizmetlerinin karşılanması için, devletin egemenlik hakkına dayanarak kişilerden, sağladıkları hizmetlerde eşdeğerde olmayacak bir şekilde kanunla alınmaktadır. Gelişmekte olan ülkelerde verginin önemi büyüktür. Azerbaycan Cumhuriyeti 1991 yılında Sovyetler Birliği’nin dağılmasıyla birlikte sosyalist sistemden serbest piyasa ekonomisine geçmek zorunda kaldı. Sosyalist sistemden çıkan bir ülke serbest piyasa ekonomisine geçmesi için ve özellikle vergi sisteminde deneyimi olan bir ülkeden faydalanması gerekiyordu. Tabi ki kardeş ülke olan Türkiye’den faydalanmasını yerinde buldu. Azerbaycan Cumhuriyeti’nin vergi sisteminin gelişmiş ülkelerin vergi sistemlerinin düzeyine çıkarılması öncülüğünde en önemli çalışmasını 2000 yılında yapılmış ve 2001’de uygulamaya geçmiş olan Azerbaycan Cumhuriyeti Vergi Kanunu’dur. Azerbaycan Gelir Vergisi ile Türk Gelir Vergisini Değerlendirmesini yaparak iki ülkede uygulanan Gelir Vergisinin benzer ve farklı taraflarını sıralamaya çalıştık. Ek bölümde de Türkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti arasında gelir üzerinden alınan vergilerde çifte vergilendirmeyi önleme anlaşmasına yer verdik.
State is a public organization consisted in order to meet the common needs of people living as a social group. In order to make expenditures for the public services, economic assets and means, especially the money, are needed. Taxes, having an important place in the public incomes, are received from people in its governmental dominance right capacity, without having an equal value with the supplied services. Tax has an important place in the developing countries. Republic of Azerbaijan had to change its economy to free market from socialist system with the straggled of Soviet Union in 1991. Every country that gave up the socialist system and need to take advantage of a country with experience especially on taxation system to join into the free market economy. Azerbaijan, naturally, deemed it proper to take advantage of brother country Turkey. Most important study that leading to improve the taxation system of Azerbaijan Republic to the level of developed countries is the Tax Law of Azerbaijan Rebuplic which was prepared in the year 2000 and began to be applied in the year 2001. By evaluating the Azerbaijan Income Tax and Turkish Income Tax, we tried to list the similar and different aspects of the Income Tax applied in both countries. In the annex part, there is double taxation preventing agreement about the taxes received on the income in Turkish Republic and Republic Azerbaijan.
State is a public organization consisted in order to meet the common needs of people living as a social group. In order to make expenditures for the public services, economic assets and means, especially the money, are needed. Taxes, having an important place in the public incomes, are received from people in its governmental dominance right capacity, without having an equal value with the supplied services. Tax has an important place in the developing countries. Republic of Azerbaijan had to change its economy to free market from socialist system with the straggled of Soviet Union in 1991. Every country that gave up the socialist system and need to take advantage of a country with experience especially on taxation system to join into the free market economy. Azerbaijan, naturally, deemed it proper to take advantage of brother country Turkey. Most important study that leading to improve the taxation system of Azerbaijan Republic to the level of developed countries is the Tax Law of Azerbaijan Rebuplic which was prepared in the year 2000 and began to be applied in the year 2001. By evaluating the Azerbaijan Income Tax and Turkish Income Tax, we tried to list the similar and different aspects of the Income Tax applied in both countries. In the annex part, there is double taxation preventing agreement about the taxes received on the income in Turkish Republic and Republic Azerbaijan.
Description
Keywords
Gelir vergisi, Gerçek kişi, Tüzel kişi, Tam mükellef, Dar mükellef, Vergi konusu, Income tax, Natural person, Legal person, Full fledged taxpayer, Limited taxpayer, Tax subject
Citation
Bayragdarov, N. (2005). Azerbaycan gelir vergisi ile Türk gelir vergisinin değerlendirilmesi. Yayınlanmamış yüksek lisans tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.