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Papers by Hakan BAY
Vergi Sorunları Dergisi, 2017
Vergi Dünyası Dergisi, 2017
Ulkemizde altin mucevherat uretim geleneginin kokleri 5000 yil oncesine kadar dayanmaktadir. Gecm... more Ulkemizde altin mucevherat uretim geleneginin kokleri 5000 yil oncesine kadar dayanmaktadir. Gecmisten gunumuze Anadolu cografyasinda yasayan butun uygarliklar, basta dini ve estetik amacla olmak uzere bircok nedenle kendi stilleriyle taki tasarlamislardir. Gunumuzde ise ulkemizdeki altin mucevherat sektoru, gecmisinin vermis oldugu kulturu ve sorumlulugu tasiyan, yenilikci tasarimlar modern teknoloji ve teknikleri kullanan bir sektor olarak Dunya’da ilk 10 ulke arasinda yerini almaktadir. Ulkemizde altin mucevherat sektorunde faaliyette bulunan 50 adet buyuk sirket mevcuttur. Bu sirketler 200 ile 1500 arasinda kalifiye eleman calistirmakta ve sektorde yaklasik 250.000 kisiye istihdam olanagi saglanmaktadir (Ticaret Bakanligi, 2018:1). Altin mucevherat sektorunun ulkemizde bu denli gelismis olmasi, bu sektorun vergilendirilmesine ayri bir onem katmistir. Yapilan isin nevine gore altin mucevherat sektorune yonelik, hem gelir hem de kurumlar vergisi yonunden duzenlemeler yapilmis, sek...
International Journal of Public Finance, 2018
jou rn a l h o m ep ag e : h t tp :/ /d er gip a rk. go v .tr /ij p f
International Journal of Public Finance, 2017
While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups ha... more While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes some problems in terms of tax justice. The fact that the application of the annual declaration is limited in the taxation of the wage income makes the wage earners disadvantageous to those who earn income and revenues from the other income elements in terms of the deductions that can be utilized in reaching the net income. In addition, as a requirement of the separation principle, the wage incomes have to be taxed at a lower rate than capital gains. In this study, the regulations regarding the taxation of the wage incomes in the Turkish tax system will be examined and applications contrary to the tax justice will be presented and the necessary suggestions will be made.
International Journal of Social Humanities Sciences Research (JSHSR)
Vergi Sorunları Dergisi, 2017
Vergi Dünyası Dergisi, 2017
Ulkemizde altin mucevherat uretim geleneginin kokleri 5000 yil oncesine kadar dayanmaktadir. Gecm... more Ulkemizde altin mucevherat uretim geleneginin kokleri 5000 yil oncesine kadar dayanmaktadir. Gecmisten gunumuze Anadolu cografyasinda yasayan butun uygarliklar, basta dini ve estetik amacla olmak uzere bircok nedenle kendi stilleriyle taki tasarlamislardir. Gunumuzde ise ulkemizdeki altin mucevherat sektoru, gecmisinin vermis oldugu kulturu ve sorumlulugu tasiyan, yenilikci tasarimlar modern teknoloji ve teknikleri kullanan bir sektor olarak Dunya’da ilk 10 ulke arasinda yerini almaktadir. Ulkemizde altin mucevherat sektorunde faaliyette bulunan 50 adet buyuk sirket mevcuttur. Bu sirketler 200 ile 1500 arasinda kalifiye eleman calistirmakta ve sektorde yaklasik 250.000 kisiye istihdam olanagi saglanmaktadir (Ticaret Bakanligi, 2018:1). Altin mucevherat sektorunun ulkemizde bu denli gelismis olmasi, bu sektorun vergilendirilmesine ayri bir onem katmistir. Yapilan isin nevine gore altin mucevherat sektorune yonelik, hem gelir hem de kurumlar vergisi yonunden duzenlemeler yapilmis, sek...
International Journal of Public Finance, 2018
jou rn a l h o m ep ag e : h t tp :/ /d er gip a rk. go v .tr /ij p f
International Journal of Public Finance, 2017
While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups ha... more While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes some problems in terms of tax justice. The fact that the application of the annual declaration is limited in the taxation of the wage income makes the wage earners disadvantageous to those who earn income and revenues from the other income elements in terms of the deductions that can be utilized in reaching the net income. In addition, as a requirement of the separation principle, the wage incomes have to be taxed at a lower rate than capital gains. In this study, the regulations regarding the taxation of the wage incomes in the Turkish tax system will be examined and applications contrary to the tax justice will be presented and the necessary suggestions will be made.
International Journal of Social Humanities Sciences Research (JSHSR)