KATMA DEĞER VERGİSİ: VERGİ ADALETİ, EŞİTLİK VE SOSYAL DEVLET VALUE ADDED TAX: JUSTICE ON TAXATION, EQUALITY AND SOCIAL STATE
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Tarih
2015
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info:eu-repo/semantics/openAccess
Özet
Türkiye Cumhuriyeti (TC) Anayasasının 73. maddesin de yer alan mali güç ilkesinin yalnızca dolaysız vergiler için değil aynı zamanda dolaylı vergiler için de uygulanması gerektiği aşikârdır. Dolaylı vergilerin en geniş kapsamlı olanı ve ticari, ekonomik her aşamada yaratılan katma değeri kendine konu edinmiş olan Katma Değer Vergisinin (KDV), toplum üyelerinin tüm harcama unsurlarını kapsadığı düşünüldüğünde adalet, ardılı eşitlik ve sosyal devlet kavramı daha da önem kazanmaktadır. Zira bu ilkelere dikkat edilmediği takdirde, toplumun mali gücü düşük kesimleri ciddi bir şekilde olumsuz etkilenecek ve anayasal vergilendirme ilkeleri anlamını kaybedecektir. Bu çalışmamız da, KDVdeki anayasal vergilendirme ilkelerinden olan adalet, eşitlik ve sosyal adalet ilkelerini zedeleyen unsurlar irdelenmeye ve olası çözüm önerileri üretilmeye çalışılacaktır.
It is obvious that principle of financial resources existing on Article 73 of the Turkish Constitution has not been issued just to implement for direct taxes, but also for indirect taxes. Given that value added tax, which is a wide range of indirect taxes and it is based on value added that is created on every phase of economical and commercial activities, involves all expenditures of member of society so that the principle of justice, equality and social state gains more importance. Likewise, if these principles are not paid attention, the social class of society, who has less financial resources, has been affected adversely; thereby constitutional taxation principles has lost its meaning. In this study, we will examine some factors that damage the principles of justice, equality and welfare state, which are constitutional taxation principles. We will try to offer possible solutions.
It is obvious that principle of financial resources existing on Article 73 of the Turkish Constitution has not been issued just to implement for direct taxes, but also for indirect taxes. Given that value added tax, which is a wide range of indirect taxes and it is based on value added that is created on every phase of economical and commercial activities, involves all expenditures of member of society so that the principle of justice, equality and social state gains more importance. Likewise, if these principles are not paid attention, the social class of society, who has less financial resources, has been affected adversely; thereby constitutional taxation principles has lost its meaning. In this study, we will examine some factors that damage the principles of justice, equality and welfare state, which are constitutional taxation principles. We will try to offer possible solutions.
Açıklama
Anahtar Kelimeler
Siyasi Bilimler, Sosyal Çalışma
Kaynak
Türkiye Barolar Birliği Dergisi
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0
Sayı
121
