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Gelir vergisi ve kurumlar vergisi, gelir üzerinden alınan vergilerdir. Esasen kurumların sahipleri de kişilerdir ve kurum kazançları en nihayetinde kişilerin kazançlarına dahil olmakta ve paylarıyla orantılı olarak gelir vergisi ödemektedirler. Aynı kaynağın mükerrer vergilendirilmesi çifte vergileme sorununa sebep olmaktadır. Bu sorunun ortadan kaldırılabilmesi adına, vergide entegrasyon çalışmaları yapılmış ve yapılmaya devam edilmektedir. Vergi entegrasyonunun sağlanması hem etkin vergi sisteminin oluşturulmasına hem vergi tabanının genişletilmesine hem de vergi adaletinin sağlanmasına yardımcı olacaktır.
The income tax and the institutional tax are the income tax. The owners of the institutions are also persons, and the institutions are included in the profits of the persons, and they pay income tax in proportion to their share. The taxation of the same source causes double taxation. In order to eliminate this problem, tax integration work has been carried out and continues. The provision of tax integration will help both establish an effective tax system and expand the tax base and ensure tax justice.
Income and corporate tax are taxes which are collected on income. In fact, owners of corporations are individuals and eventually corporate income is included in the earnings of individuals and so they pay income tax in proportion to their share. Twice taxation of same source causes double taxation problem. For the purpose of eliminating this problem; tax integration studies have been made and are continuing to be done. Ensuring integration of tax will help to establish an efficient tax system, to expand the tax base and to ensure tax justice.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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