Vergi Hukukunda ivazsız intikallerin vergilendirilmesi
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Date
2010
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Sosyal Bilimler Enstitüsü
Abstract
Movement of fortune gratuitously in legal perspective comprises gratuitous legal transitions. In the first part of this study, the scope and limitations of gratuitous legal transition are explained in legal and financial perspective. Gratuitous legal transitions can be in descendible way or any other form such as inter vivos private legal transactions. While there are savings dependent on death that are performed foreseeing an incident of death, which is very probable to occur within inter vivos private legal transactions, there are also inter vivo savings such as donation.When examined from the legal perspective, gratuitous transition causes inheritance and transition tax. From this perspective, determination of the limits of gratuitous transition is very important for determining the subject of the tax. When examined from the private legal perspective, occurrence of all of the transactions that cause gratuitous transition in the private law domain requires examining these transactions from financial law perspective too. At this point, the economic approach, which is a method of interpretation in taxation law, and the scope of gratuitous transitions are examined.In the second part of this study, gratuitous transition scope is discussed in respect of Turkish Taxation Legislation and firstly the elements of inheritance and transition tax, gratuitous transitions as the subject of tax as well as the legal transactions that cause gratuitous transitions or that hide gratuitous transitions are examined in detail and attention is brought to the problems that occur when transactions including a gratuitous transition are retrospectively cancelled and finally solution offers are presented. Furthermore, the draft law for bringing gratuitous transitions under the scope of Income Tax Law by annulling inheritance and transition tax is examined.
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Vergi Hukuku, ivazsız intikaller