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 75
- Downloads 0
Rebellion to the British: Reasons That Led the Bengal Army to the Sipahi Rebellion
This work deals with the Bengal army troops established by the British East India Company. It is aimed to determine the reasons of the rebellion of the army of Indian soldiers in 1857. With this study, the society in whi...
A General Approach to Othering in The Novel Beni Kör Kuyularda by Hasan Ali Toptaş
Hasan Ali Toptaş includes in his works characters who are outcasted by society. The sense of being of the otherness, which constitutes an important part of the author's own life and authorship, is the starting point of t...
Using Digital Material in International Relations and Political Science
History of science is generally divided into Oral, Written, Numerical periods. Following the 1960s, when computer, internet, audio, digital text and video materials entered to human life, the digital era began. Although...
Organisational Climate and Teacher Commitment
Organisational climate and teacher commitment are a few critical factors that explained the effectiveness of a school. However, there is lack of study concerning the relationship between school’s organisational climate a...
Why is China Still Politically Communist When Russia Left Communism?
The Union of Soviet Socialist Republics (USSR) and China sought to balance each other as well as stand against capitalism, particularly in their relations with neighboring and other countries around the globe. While the...