The aim of the study is the trends, problems and suggestions related to the taxation of labor and capital incomes in Turkey. In the study, wages are handled on the taxation of labor. This is because more than 90% of the tax revenues collected in Turkey consist of the taxes on the wages by way of withholding. One of the production factors is capital. The resulting proceeds from the use of the capital by legal entities are subject to corporation tax. In terms of real persons, gain of the capital is, in some cases, accepted be earning on movable assets and subject to taxation. Tax competition between countries is increasing by growth of capital mobile and a downward policy is observed in tax rates for capital. When the world average is analyzed, it is seen that the corporate tax rate, which was 27.5% in 2006, declined to 23.63% in 2016. Similar to global politics in Turkey, it is observed that the rate of corporate tax, which is 46%, has decreased to 20% over time.
the aim of the study is the trends problem and suggestions related to the taxation of the labor and capital revenues in turkey ın the study fees are distributed on the taxation of labor this is because more than 90 of the tax revenues collected in turkey coverage of the plugses on the wages by way of withholding one of the production factors is capital of progresses from the use of the capital by legal fraud are subject to company tax ın terms of real persons gain of the capital is some sac taxpayers expected to tax returns to tax returns when compared to the price of the capital of the capital of the capital of the capital of the capital of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the value of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the value of the value of the value of the value of the value of the value of the value of the tax rate of the value of the tax rate of the value of the value of the value of the value of the value of the value of the value of the value of the value of the value of the value of the value of the value of the money
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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