Atıf Sayısı
1
Görüntüleme
51
İndirme
11
Amaç- Özel Sağlık Kurumlarında serbest meslek mükellefiyeti tesis ettirilerek görev alan hekimlerin, elde ettikleri kazançların vergisel avantajları ve çalışan haklarına ilişkin kayıplarına yönelik farkındalık oluşturmaktır. Konumuz itibarıyla özel sağlık kurumlarında çalışan personelin elde edilen ücretlerin Türk Vergi Sistemi açısından ücret sayılan kazanç ile serbest meslek elde edilen ücretlerin karşılaştırmalarıyla incelenmiştir. Yöntem- Araştırma modelinde, serbest meslek mükellefiyeti tesis ettirilen uzmanlıkları doğrultusunda görev alan özel sağlık kurumlarında çalışan doktorların elde ettikleri kazançları ele alınmıştır. Bulgular- Özel sağlık kurumunda serbest meslek olarak mesleklerini icra eden hekimlerin ücretli olarak mesleklerini icra eden hekimlere ile karşılaştırıldığında vergisel yönden avantajlı olduğu tespit edilmiştir. Sonuç- Özel sağlık kurumunda serbest meslek erbabı ile ücretli olarak mesleğini icra eden hekime göre, vergisel yönden avantajlı olduğu ancak iş hukuku tarafından dezavantajlı olduğu tespit edilmiştir.
Purpose- It is to raise awareness of the physicians who take part in private health institutions by establishing self-employment obligations regarding their tax benefits and employee rights. As of our subject, the wages of the staff working in private health institutions were analyzed by comparing the earnings, which are considered as wages in terms of the Turkish Tax System, and the self-employed wages. Methodology- In the research model, the earnings of doctors working in private health institutions working in line with their expertise established on self-employment are discussed. Findings- It has been determined that physicians who perform their profession as self-employed in the private health institution are advantageous in terms of tax compared to physicians who perform their profession for a fee. According to the physician who performs every profession with a self-employed person in a private health institution, it is determined that it is advantageous in terms of tax but is disadvantageous by labor law.
Purpose- It is to raise awareness of the physicians who take part in private health institutions by establishing self-employment obligations regarding their tax benefits and employee rights. As of our subject, the wages of the personnel working in private health institutions were analyzed by comparing the earnings, which are considered as wages in terms of the Turkish Tax System, and the self-employed wages. Methodology- In the research model, the earnings of doctors working in private health institutions working in line with their expertise established on self-employment are discussed. Findings- It has been determined that physicians who perform their profession as self-employed in the private health institution are advantageous in terms of tax compared to physicians who perform their profession for a fee. Conclusion- According to the physician who performs her profession with a self-employed person in a private health institution, it is determined that is advantageous in terms of tax but is disadvantageous by labor law.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
Makale Detay 
Atıf Yapanlar
Benzer Makaleler
PDF Görüntüle
Dergi Bilgisi
Eseri Dinleyin
Bu Sayfayı Yazdırın
Paylaş
Mendeley
