Vakıflara yönelik vergisel düzenlemelerin vergi kayıp ve kaçakları üzerindeki etkileri
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Dosyalar
Tarih
2015
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Mehmet Dursun Erdem
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Yeni Vakıflar Kanunu ile çelişkili uygulamaların yürürlüğe girdiği görülmektedir. Bu uygulamalardan biri, yabancıların ülkemizde vakıf kurabilmelerine imkan tanıyan değişiklikler ile cemaat vakıflarının yeniden yapılandırılmasına olanak sağlayan düzenlemeler şeklinde ortaya çıkmaktadır. Oysaki Osmanlı İmparatorluğunun çöküşü ile cemaat vakıflarının güçlenmesi arasındaki paralellik dikkate alındığında bu sürecin ne denli önemli olduğu tartışmasız bir gerçektir. Öte yandan günümüzde vakıflar üzerinden ortaya konan bir diğer sorunsal, vergisel konulara yönelik olmaktadır. Hükümetler tarafından vakıf statüsündeki hayır kurumlarına sunulan vergi indirimleri veya vergi muafiyeti şeklindeki avantajlar son derece önemli kabul edilmektedir. Bu durum söz konusu kurumların son yıllarda artış gerekçelerinden de biri olarak değerlendirilmektedir. Aslında vakıflar kuruluş gayeleri itibariyle kamu yararına hizmet eden oluşumlardır. Bununla birlikte özellikle Cumhuriyet dönemi vakıfları, yalnızca hayır maksadıyla kurulmadığı gibi birtakım farklılıkları da bünyesinde barındırmıştır. Çünkü Cumhuriyet dönemi sonrası Medeni Kanuna göre kurulan vakıflar, sadece sosyal ve dini amaçlarla değil Avrupa'da uygulanan haliyle ticari sahalara da el atmıştır. Bu durum vakıfların vergilendirmesi hususunu ön plana çıkarırken, yasal düzenlemelerin güncellenmesi ise gerekli hale gelmiştir. Ancak vakıflara yönelik bu düzenlemelerin bir kısmı vakıfların vergilendirilmesinden çok adeta vergi yükümlüsü kişi veya grupların yararına imkân sağlayan uygulamalara dönüştürülmüştür. Bu durum kamuoyundan kaynaklı endişeleri de beraberinde getirmiştir. Dolayısıyla bu çalışma mevcut eleştirilerden hareketle son yıllarda ülkemizde olduğu gibi dünya genelinde sayıları hızla artan vakıflar konusunu ele almakta, söz konusu kuruluşlar yapısal, vergisel ve yasal düzenlemelerden hareketle bütünsel bir yaklaşımla analiz edilmeye çalışılmaktadır.
Foundations are the organizations aiming to serve the public interest. Foundations of the period of Republic were not established for only public interest; nevertheless, they have some differences in their bodies. Because the foundations established by the Civil Code after the Republican era were not founded for only social and religious purposes, but also for commercial activities as they are in Europe. In this case, taxation of the foundations came to the forefront, while it has been necessary to update current legislation. However, some of these regulations were converted into practices that are beneficial for some certain taxpayers and groups rather than having the aim of taxation of the foundations. This situation has brought some concerns from the public. Thus, the aim of this study was addressing the issue of foundations in our country as well as in the world based on current critics related to them since their numbers are increasing in recent years. In this regard, such organizations were tried to be analyzed based on structural, tax and legal regulations. In Turkey, the Law on Foundations recently put into force seems to have conflicting practices. One of these practices is the regulation allowing foreign people to establish a foundation in our country and regulations allow community foundations to be re-structured. However, considering that the collapse of the Ottoman Empire shows parallelism with the strengthening of these community foundations, the importance of this process is an indisputable fact. On the other hand, today, another problem emerging regarding foundations is the tax issues. Tax deductions or tax exemptions offered to the foundations by governments are considered to be extremely important advantages. These advantages offered by governments are considered to be one of the reasons why number of such institutions is increased in recent years. However, in practice, it seems like taxpayers, donors and third parties take advantage of these foundations. Thus, foundations often defraud the tax authorities by falsifying their tax return statements or using the tax credit provisions illegally; on the other hand, taxpayers are able to turn out irregularities by making donations to the foundations. Therefore, today’s understanding of foundation has transformed into a practice of associations that are established for personal benefits and internalize the public interest by drifting away from the culture of social aid.
Foundations are the organizations aiming to serve the public interest. Foundations of the period of Republic were not established for only public interest; nevertheless, they have some differences in their bodies. Because the foundations established by the Civil Code after the Republican era were not founded for only social and religious purposes, but also for commercial activities as they are in Europe. In this case, taxation of the foundations came to the forefront, while it has been necessary to update current legislation. However, some of these regulations were converted into practices that are beneficial for some certain taxpayers and groups rather than having the aim of taxation of the foundations. This situation has brought some concerns from the public. Thus, the aim of this study was addressing the issue of foundations in our country as well as in the world based on current critics related to them since their numbers are increasing in recent years. In this regard, such organizations were tried to be analyzed based on structural, tax and legal regulations. In Turkey, the Law on Foundations recently put into force seems to have conflicting practices. One of these practices is the regulation allowing foreign people to establish a foundation in our country and regulations allow community foundations to be re-structured. However, considering that the collapse of the Ottoman Empire shows parallelism with the strengthening of these community foundations, the importance of this process is an indisputable fact. On the other hand, today, another problem emerging regarding foundations is the tax issues. Tax deductions or tax exemptions offered to the foundations by governments are considered to be extremely important advantages. These advantages offered by governments are considered to be one of the reasons why number of such institutions is increased in recent years. However, in practice, it seems like taxpayers, donors and third parties take advantage of these foundations. Thus, foundations often defraud the tax authorities by falsifying their tax return statements or using the tax credit provisions illegally; on the other hand, taxpayers are able to turn out irregularities by making donations to the foundations. Therefore, today’s understanding of foundation has transformed into a practice of associations that are established for personal benefits and internalize the public interest by drifting away from the culture of social aid.
Açıklama
Anahtar Kelimeler
Vakıf, Vergi, Vergi kaybı, Kaçakçılık, Muafiyet, İşletme, Foundations, Tax, Tax loss, Smuggling, Exemptions, Business
Kaynak
Turkish Studies (Elektronik)
WoS Q Değeri
Scopus Q Değeri
Cilt
10
Sayı
2
