ANALYSIS OF THE TAXATION OF PROFESSIONAL SPORTSMEN IN TURKEY:A COMPARISON WITH GERMANY
Journal Title: Uludag Journal of Economy and Society - Year 2011, Vol 30, Issue 1
Abstract
In this paper is explained the taxation of the salaried professional sportsmen under the domestic law of Turkey and Germany. There are special regulations in the Turkish income tax law where the professional sportsmen are treated separately. In contrast to the Turkish income tax law, the salaried professional sportsmen in the German income tax law are not treated separately. There are no special tax rates or otherwise tax breaks applied. The tax burden on salaried professional sportsmen in Germany is significantly higher than in Turkey. In this work, you come to the conclusion that the tax rates of the salaried professional sportsmen in Turkey too low is. Although with this regulation the indirect support of sport intended is, there is lack of sufficient social and economic reasons for this application. The fundament of this paper is law.
Authors and Affiliations
Harun KILIÇASLAN
Keywords
Related Articles
- EP ID EP85875
- DOI -
- Views 127
- Downloads 0
ANALYSIS OF THE TAXATION OF PROFESSIONAL SPORTSMEN IN TURKEY:A COMPARISON WITH GERMANY
In this paper is explained the taxation of the salaried professional sportsmen under the domestic law of Turkey and Germany. There are special regulations in the Turkish income tax law where the professional sportsmen ar...
TRANSITION FROM EDUCATION TO FIRST REAL JOB IN TURKEY: AN EMPIRICAL RESEARCH ON THE ULUDAĞ UNIVERSITY ECONOMETRICS DEPARTMENT GRADUATES
In recent years, unemployment has become a fundamental problem regardless of the level of development of the country. The unemployment rates in Turkey are constantly at a high level and for whatever reasons; it has not b...
TÜRKİYE KIRSALINDA YOKSULLUK SORUNU:ÇANAKKALE KOCALAR KÖYÜ ÖRNEĞİ
Bugün çeşitli nedenlerle gençlerin terk ettiği köyler, günden güne üretim potansiyellerini, ekonomik ve sosyal canlılıklarını yitirmektedir. Özellikle merkeze uzak köylerde, eğitim imkanlarının yetersizliği dolayısıyla...
A RESEARCH RELATED TO DETERMINE ATTITUDES OF WORKERS ABOUT OCCUPATIONAL HEALTH AND SAFETY PRACTICES
Process of industrialization has become incerasingly visible worldwide including Turkey. As a result of industrilization program, companies and labor intensive sectors are faced with the matter of human resources as impr...
REAL ESTATE LAW on PROCEDURE COLLECTING PUBLIC DISCUSSION of TENDER and AWARD PROCESS TERMINATION
Sales of the properties which are confiscated as a result of extent-in-chief for the purpose of collection of public claims are generally conducted in two stages. The second stage is only carried out in the event that le...