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- Title
CUMHURİYETİN İLANINDAN GÜNÜMÜZE TÜRKİYE'DE VERGİ REFORMLARI.
- Authors
AYDIN, Erkan; BOZOKLU, Mustafa
- Abstract
Although tax itself is an economic and social phenomenon, it has been encountered in every period of history, from which sources, in what amounts and according to which methods the tax will be collected, has always been a cause of struggle between social classes. While this struggle in the past resulted in the spread of taxes to the base, today it appears to be aimed at expanding the tax base towards the upper income classes. In this sense, all tax reforms made both in the world and in Turkiye are aimed at affecting the social distribution of the tax burden by realizing the principles of justice and efficiency in taxation. Therefore, conceptually, tax reform; it can be defined as developments that affect the entire tax system, including direct and indirect taxes, and create changes in the distribution of the tax burden among social segments in order to ensure efficiency, justice, simplicity, transparency and flexibility. In this study, adhering to this definition, the abolition of tithe tax will be discussed as the first and perhaps the most important development that caused fundamental changes in the Turkish tax system, especially in the tax burden and its components, after the proclamation of the Republic. Subsequently, the adoption of the Income Tax Law No. 5421 and the Corporate Tax Law No. 5422, in which the modern foundations of income tax system were laid in 1949-1950, will be discussed, along with their reasons and consequences. Finally, the inclusion of value added tax, which has a very important share in tax revenues today, in Turkish tax system will be discussed. In this study written in line with this theme, tax reform studies carried out since the proclamation of the Republic are discussed. In this context, the aim of the study is to examine the basic developments that constitute tax reform in the historical process.
- Subjects
CORPORATE taxes; VALUE-added tax; TAX incidence; TAX reform; TAXATION
- Publication
Financial Analysis / Mali Cozum Dergisi, 2023, Vol 33, Issue 180, p1673
- ISSN
1303-5444
- Publication type
Article