The Importance of the Event That Increases Tax in Terms of Income Tax and Value Added Tax in Self-Employed Earnings
Journal Title: İzmir Sosyal Bilimler Dergisi - Year 2020, Vol 2, Issue 2
Abstract
In the self-employment activities, the "collection principle" has been accepted in terms of Income Tax Law. For the taxation of the income arising from these activities, the price must be collected. However, the incident that generates tax in terms of Value Added Tax is tied to the performance of the service, that is, to the "accrual basis". The importance of collecting the price is out of the question. Accordingly, whenever the collection is realized in terms of Income Tax Law, the revenue of that year is counted and the moment when the service is performed is not important. The fact that different principles have been adopted in terms of the tax-generating event in self-employment activities within the framework of the above two laws causes problems in the taxation of this income element. Opinions of judicial decisions and revenue administration also play an important role here. In this study, the event that caused tax in self-employment activities was evaluated in terms of both Income Tax and Value Added Tax. Opinions of the judicial bodies and the revenue administration are included. Although the differences as a result of the two laws and the negativities caused by the application were evaluated, a solution proposal was tried to be brought.
Authors and Affiliations
Alp Osman ÜLGEN
Keywords
Related Articles
- EP ID EP705672
- DOI -
- Views 73
- Downloads 0
Yardımlı Yaşlanma: Yaşlılık Bilimi, Nesnelerin İnterneti ve Psikolojik Yapay Zekanın Buluşması
Bu makalede, yaşlanmakta olan nüfusların yardımlı yaşamaları konulu tartışmaların bir uzantısı olarak ‘yardımlı yaşlanma’ biçiminde yeni bir terim ileri sürüyoruz. Makale, 5 ana bölümden oluşuyor: Girişten sonraki ilk bö...
egard croisé sur les politiques migratoires de l’Union européenne et les politiques éducatives du Conseil de l’Europe
L’Union européenne et le Conseil de l’Europe sont deux organisations supranationales différentes, mais de nature complémentaire en raison du partage et du respect des mêmes valeurs fondamentales, telles que la promotion...
Sustainable development, social protection and responsibility
The goal of sustainable development is achievable through the integration and acknowledgement of environmental, social and economic concerns in all aspects of the decision making and implies favouring learning and develo...
A Matter of Proximity: A Case Study on Friendship Network Evolution
The aim of the study is to identify the factors affecting friendship by analyzing evolution of the highly interactive friendship network structure. For this purpose, friendship data were collected from the first year stu...
The Problem of Turkish History Thesis in Academic Literature
The Turkish history thesis represents a major transformation in the early Republican history studies. New history studies, which started with the directive of Atatürk in 1928, reached a conclusion in 1932 and the Turkish...