Arkada\u015flar ge\u00e7en g\u00fcn bir Anayasac\u0131 (hukukcu) arkada\u015fa, bir yaprak testte kar\u015f\u0131la\u015ft\u0131\u011f\u0131m; Osmal\u0131dan kalan ver\u011fi sistemi kanunlar\u0131n\u0131n y\u00fcr\u00fcrl\u00fckten tamamen kalkams\u0131 ile il\u011fili bir sorum..<\/p>\n
Osmanl\u0131dan kalan \u0131slahat ferman\u0131ndaki ver\u011fi sistemi \u00fczerinde ki:
\n“Patent Vergisi; \u00dccret Vergisi, Temett\u00fc Vergisi ve Taahh\u00fct Vergisi ad\u0131 alt\u0131nda al\u0131nan ver\u011filer 1924 Anayasas\u0131n\u0131n, 1926 daki de\u011fi\u015fikli\u011fi ile \u00e7\u0131kart\u0131lan bir yasayla 755 say\u0131l\u0131 Kazan\u00e7 Vergisi ad\u0131 alt\u0131nda birle\u015fti\u011fi i\u00e7in y\u00fcr\u00fcrl\u00fckten kalm\u0131\u015ft\u0131r”<\/p>\n
Zaten bu bil\u011fi Vatanda\u015fl\u0131k KPSS kaynaklar\u0131nda 1926 da Osmanl\u0131da uygulanan ver\u011fi kanunlar\u0131 kalkm\u0131\u015ft\u0131r \u015feklinde ge\u00e7mektedir. Ancak: Osmanl\u0131daki ver\u011fi ile il\u011fili kanunlar\u0131n Kazan\u00e7 Ver\u011fisi i\u00e7erisinde dahil edilmi\u015f olmas\u0131 ile asl\u0131nda tamamen y\u00fcr\u00fcrl\u00fckten de kald\u0131r\u0131lmam\u0131\u015ft\u0131r..<\/p>\n
1960\u2019da bir ba\u015fka reformla; bug\u00fcnk\u00fc 193 say\u0131l\u0131 Gelir Vergisi Kanununun y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle bu kanun y\u00fcr\u00fcrl\u00fckten tamamen kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Asl\u0131nda bahsetti\u011fim yasa de\u011fi\u015fikli\u011finin \u00f6nemi \u015fu (avukat\u0131n yorumu): Bu kanunlar\u0131n hepsinin gerek\u00e7esi, hemen hemen birbirinin ayn\u0131s\u0131d\u0131r. Yani g\u00f6t\u00fcr\u00fcl\u00fck ve karinelere dayanan bir vergilendirme sistemi yerine beyan usul\u00fcn\u00fcn ge\u00e7erli oldu\u011fu ve beyanname veren m\u00fckellef say\u0131s\u0131n\u0131n art\u0131r\u0131ld\u0131\u011f\u0131 \u00e7a\u011fda\u015f bir vergi sisteminin getirilmesi. Bir ba\u015fka dikkat \u00e7ekici \u015fey de bug\u00fcn yeniden yaz\u0131lmakta olan Gelir Vergisi Kanununun da gerek\u00e7esinin ayn\u0131 olmas\u0131. Demek ki 1926 y\u0131l\u0131ndan beri kanunlar\u0131 ayn\u0131 gerek\u00e7elerle yeniden yaz\u0131p yaz\u0131p durmu\u015fuz. Beyan usul\u00fcne g\u00f6re vergi alamay\u0131p g\u00f6t\u00fcr\u00fc vergilendirme, hayat standard\u0131 gibi sistemleri getirmi\u015fiz. (Bu sistemlerin sak\u0131ncalar\u0131n\u0131 g\u00f6r\u00fcp tekrar, herkes kazanc\u0131n\u0131 kendi beyan etsin demi\u015fiz.)<\/p>\n","protected":false},"excerpt":{"rendered":"
Arkada\u015flar ge\u00e7en g\u00fcn bir Anayasac\u0131 (hukukcu) arkada\u015fa, bir yaprak testte kar\u015f\u0131la\u015ft\u0131\u011f\u0131m; Osmal\u0131dan kalan ver\u011fi sistemi kanunlar\u0131n\u0131n y\u00fcr\u00fcrl\u00fckten tamamen kalkams\u0131 ile il\u011fili bir sorum.. Osmanl\u0131dan kalan \u0131slahat ferman\u0131ndaki ver\u011fi sistemi \u00fczerinde ki: “Patent Vergisi; \u00dccret Vergisi, Temett\u00fc Vergisi ve Taahh\u00fct Vergisi ad\u0131 alt\u0131nda al\u0131nan ver\u011filer 1924 Anayasas\u0131n\u0131n, 1926 daki de\u011fi\u015fikli\u011fi ile \u00e7\u0131kart\u0131lan bir yasayla 755 say\u0131l\u0131 … Devam\u0131n\u0131 oku…<\/a><\/p>\n","protected":false},"author":1686,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[15110],"tags":[15214,15213],"_links":{"self":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/41265"}],"collection":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/users\/1686"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/comments?post=41265"}],"version-history":[{"count":0,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/41265\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/media?parent=41265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/categories?post=41265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/tags?post=41265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}