ENGELLİLERİN VERGİSEL AVANTAJLARI
Yükleniyor...
Dosyalar
Tarih
2013
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Namık Kemal Üniversitesi,İktisadi ve İdari Bilimler Fakültesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Türkiye’de engelli kişilerin hakları, başta Anayasa olmak üzere çeşitli yasalar ve uluslararası sözleşmelerle güvence altına alınmıştır. Engellilerin hayat standartlarının iyileştirilmesi ve geliştirilmesi adına Anayasamızda, “Devletin sakatların korunmalarını ve toplum hayatına intibaklarını sağlayıcı tedbirleri alacağı ve bu amaçlarla gerekli teşkilat ve tesisleri kuracağı veya kurulmasını sağlayacağı...” ifade edilmiştir. Anayasa’nın 73. maddesinde ise “Herkes kamu giderlerini karşılamak üzere mali gücüne göre vergi ödemekle yükümlüdür” ifadesi yer alır. Engelli olmak vergi mükellefi olmaya engel değildir. Ancak engelli kişilerin içinde bulunduğu zor koşulların giderilmesine katkıda bulunmak ve engelli olanlar ve olmayanlar arasındaki rekabet eşitsizliğini gidermek amacıyla Türk Vergi Sisteminde bazı iyileştirici tedbirler alınmıştır. Bu çalışmada Türk Vergi Sisteminde engellilere tanınan vergisel istisna ile muafiyetler ve yapılan son düzenlemeler ele alınmaktadır
The rights of persons with disabilities in Turkey, in the Constitution and various laws and international agreements are secured. Constitution in the name of improving the living standards and the development of people with disabilities, “the state will take measures to protect the disabled and secure their integration into community life and to be established for this purpose, or the establishment of organizations and facilities will provide the necessary ...” unless otherwise indicated. Seventy-third article of our Constitution: “Everyone is obliged to pay the tax in accordance with the financial strength to meet public expenditure” statement takes place. Being disabled is not a barrier to the taxpayer. However, the difficult conditions of persons with disabilities and those with disabilities and those who do not contribute to the elimination of competition between the inequality of remedial measures have been taken to address some of the tax system In this study, the Turkish Tax System recognized exemptions and exceptions and the final regulations for disabled will be dealt with.
The rights of persons with disabilities in Turkey, in the Constitution and various laws and international agreements are secured. Constitution in the name of improving the living standards and the development of people with disabilities, “the state will take measures to protect the disabled and secure their integration into community life and to be established for this purpose, or the establishment of organizations and facilities will provide the necessary ...” unless otherwise indicated. Seventy-third article of our Constitution: “Everyone is obliged to pay the tax in accordance with the financial strength to meet public expenditure” statement takes place. Being disabled is not a barrier to the taxpayer. However, the difficult conditions of persons with disabilities and those with disabilities and those who do not contribute to the elimination of competition between the inequality of remedial measures have been taken to address some of the tax system In this study, the Turkish Tax System recognized exemptions and exceptions and the final regulations for disabled will be dealt with.
Açıklama
Anahtar Kelimeler
Engelliler, Vergi, Türk Vergi Sistemi, Vergi İstisnası, Vergi Muafiyeti, Disabilities, Tax, Turkish Tax Law, Tax Exemption, Tax Exception
Kaynak
Balkan Sosyal Bilimler Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
2
Sayı
4
