İnşaat sektörünün vergilendirilmesi
Küçük Resim Yok
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İnşaat sektörü kentleşme hızının artışına paralel olarak bünyesinde ciddi bir gelişim ve kalkınma süreci geçirmiştir. Yoğun etkileşim içerisinde faaliyette bulunduğu yüzlerce alt sektör sayesinde bu gelişim kademe kademe artarak; inşaat sektörünün, ülkelerin öncü ve vazgeçilmez sektörü konumuna erişmesine ön ayak olmuştur. Sahip olduğu fonksiyonları ile ekonominin lokomotifi olarak değerlendirilen bu sektör için sermaye gücü ve rekabet edilebilirlik seviyesi ciddi öneme sahiptir. Bu nedenle inşaat sektöründe kazancın tespit edilmesi ve vergilendirilmesine dair süreçler dikkatle izlenmelidir. İnşaat faaliyetleri, vergi hukuku açısından esas olarak iki ana kısma ayrılmaktadır. Taahhüt şeklindeki inşaatlar ve özel inşaatlar olarak ayrılan bu inşaat faaliyetlerinin ayrımındaki temel neden, bu faaliyetlerin farklı vergilendirme rejimlerine tabi olmasından kaynaklanmaktadır. Özellikle faaliyetin bir yılı aştığı durumlarda gündeme gelen yıllara yaygın inşaat ve onarım işleri için farklı vergilendirme rejimleri kabul görülmektedir. Çalışmanın amacı, inşaat sektörünün tarihsel gelişiminden itibaren gerek ekonomik gerek hukuksal ve vergisel boyutu hakkında bilgi vermektedir. Özellikle inşaat faaliyetlerinin çeşitli vergiler karşısındaki boyutu, vergi mevzuatı ve yargı kararları ile birlikte ele alınarak hukuksal çelişkiler ortaya konulmuştur.
The construction sector has undergone a serious development and development process within its structure in parallel with the increase of the urbanization rate. Thanks to the hundreds of sub-sectors in which it operates in intense interaction, this development has gradually increased, the construction sector has become the pioneer and indespensable sector of the countries. Capital strength and competitiveness level are of utmost importance for this sector, which is considered as the locomotive of the economy with its functions. For this reason, the processes related to the determination and taxation of the earnings in the construction sector should be carefully monitored. Construction activities are mainly divided into two main parts in terms of tax law. The main reason for the separation of these construction activities, which are separated as contracting constructions and private constructions, is due to the fact that these activities are subject to different taxation regimes. Especially when the activity exceeds one year, different taxation regimes are accepted for construction and repair works spread over years. The aim of the study is to provide information about both economic and legal and taxation dimension since the historical development of the construction sector. In particular, legal contradictions are revealed by considering the size of construction activities against various taxes, together with tax legislation and judicial decisions into consideration.
The construction sector has undergone a serious development and development process within its structure in parallel with the increase of the urbanization rate. Thanks to the hundreds of sub-sectors in which it operates in intense interaction, this development has gradually increased, the construction sector has become the pioneer and indespensable sector of the countries. Capital strength and competitiveness level are of utmost importance for this sector, which is considered as the locomotive of the economy with its functions. For this reason, the processes related to the determination and taxation of the earnings in the construction sector should be carefully monitored. Construction activities are mainly divided into two main parts in terms of tax law. The main reason for the separation of these construction activities, which are separated as contracting constructions and private constructions, is due to the fact that these activities are subject to different taxation regimes. Especially when the activity exceeds one year, different taxation regimes are accepted for construction and repair works spread over years. The aim of the study is to provide information about both economic and legal and taxation dimension since the historical development of the construction sector. In particular, legal contradictions are revealed by considering the size of construction activities against various taxes, together with tax legislation and judicial decisions into consideration.
Açıklama
Anahtar Kelimeler
Maliye, Finance
