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- Title
TÜRKİYE'DE SPORCU ÜCRETLERİNİN VERGİLENDİRİLMESİ.
- Authors
ÇERİBAŞ, Dinçer
- Abstract
Tax is basic source of income needed by the State for realization of public services. The most important purpose of the tax system is fair and balanced tax distribution in line with the provisions specified in Constitution. Taxes on income constitute a significant part of tax revenues. Wage is taxed under the Income Tax Law and there are exceptional regulations on the taxation of athlete wages to support sports. When the Turkish tax system is analyzed, it is seen that different taxation procedures are applied in different periods regarding the taxation of athlete wages. However, compared to the tax practices of other countries, it has been determined that the income tax rates applied to athlete's income in Turkey is quite low and that exceptional arrangements in this regard cause problems in ensuring tax justice. For this aim, in the study, legislative changes related to the taxation of athlete's wages were examined in terms of implementation periods and in the light of the basic taxation principles, suggestions were made to eliminate the practices that undermine the tax justice.
- Subjects
TURKEY; WAGE taxation; TAX administration &; procedure; INTERNAL revenue; INCOME tax; TAX rates
- Publication
Hacettepe Law Review, 2020, Vol 10, Issue 2, p555
- ISSN
2146-1708
- Publication type
Article
- DOI
10.32957/hacettepehdf.761172