Gelirin vergilendirilmesinde engellilik indirimi tutarlarının reel değerlerinin korunması sorunu
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Dosyalar
Tarih
2017
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Türk vergi sistemi içerisinde engellilerin korunmasına yönelik pek çok ayırımcı düzenleme bulunmaktadır. Bu düzenlemelerden biri de Gelir Vergisi Kanununun 31'inci maddesinde yer alan "Engellilik İndirimi" müessesesidir. Engellilik indirimi gelir vergisi içinde farklı isimlerle hep var olmuştur ve son olarak tutarları bakımından 2003 yılında yeniden düzenlenmiştir. Bu indirimden gelir unsurları ve engel düzeyi bakımından getirilen sınırlamalar nedeniyle tüm engelliler yararlanamamaktadır. Engellilik indiriminden; %40 ve üzeri engel düzeyinde olan ücretliler ve serbest meslek erbapları ile bunların bakmakla yükümlü oldukları kimseler arasında engelli bulunanlar ve kazancı basit usulde vergilendirilen ticari kazanç sahipleri yararlanabilmektedir. İndirim tutarları engellilik derecelerine göre değişmektedir. Bu tutarların enflasyon karşısında aşınmasını önlemek amacıyla 2003 yılı sonrasında her yıl yeniden değerleme oranında artırılması hüküm altına alınmıştır. Bu çalışmada indirim uygulamasındaki sınırlamalar ve her yıl belirlenen maktu engellilik indirimi tutarlarının reel değerlerini koruyup korumadığı araştırılmıştır. Çalışma sonucunda 2003 yılından günümüze hem engellilik dereceleri arasındaki nispi ilişkinin bozulduğu hem de engellilik indirimi tutarlarının enflasyon ve asgari ücretin brüt tutarı karşında eridiği tespit edilmiştir. Bu bağlamda engellilere yönelik adalet sağlayıcı düzenlemelerin yapılması önerilmiştir.
Within the Turkish tax system, there are many discriminatory arrangements for the protection of disability. One of these regulations is the "Disability Allowance" institution which is regulated in Article 31 of the Income Tax Law. Disability Allowance has always existed with different names in the income tax and finally it was rearranged in 2003 in terms of amounts. This allowance is not available to all disabled people because of limitations imposed on income components and level of barriers. From Disability Allowance; paid and self-employed professionals has 40% and above the obstacle level, and from those in whose dependents there are disabled person, and those commercial income holders whose revenues are subject to small business taxation rules, can benefit. The allowance amounts vary according to the disability grades. It is envisaged to increase the revaluation rate every year in order to prevent the erosion of these amounts against inflation. In this study, it was researched the restrictions on the application of discounts and whether the amount of Disability Allowance annually were preserved or not. As a result of the study, it was found that, from 2003 until today, the relative relationship between disability grades is deteriorated as well as the amounts of disability allowance dissolved against inflation and gross amount of minimum wage. In this context, it has been proposed to implement disability-based justice arrangements.
Within the Turkish tax system, there are many discriminatory arrangements for the protection of disability. One of these regulations is the "Disability Allowance" institution which is regulated in Article 31 of the Income Tax Law. Disability Allowance has always existed with different names in the income tax and finally it was rearranged in 2003 in terms of amounts. This allowance is not available to all disabled people because of limitations imposed on income components and level of barriers. From Disability Allowance; paid and self-employed professionals has 40% and above the obstacle level, and from those in whose dependents there are disabled person, and those commercial income holders whose revenues are subject to small business taxation rules, can benefit. The allowance amounts vary according to the disability grades. It is envisaged to increase the revaluation rate every year in order to prevent the erosion of these amounts against inflation. In this study, it was researched the restrictions on the application of discounts and whether the amount of Disability Allowance annually were preserved or not. As a result of the study, it was found that, from 2003 until today, the relative relationship between disability grades is deteriorated as well as the amounts of disability allowance dissolved against inflation and gross amount of minimum wage. In this context, it has been proposed to implement disability-based justice arrangements.
Açıklama
Anahtar Kelimeler
Engellilik İndirimi, İndirim Tutarı Değişimi, Ayırma Prensibi, Reel İndirim Tutarı, Disability Allowance, Allowance Amount, Differentiation Principle, Real Value of Allowance
Kaynak
Vergi Sorunları Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
40
Sayı
349
