Vergilendirilebilir Gelir ve Gelir Vergisinde Üniter Yapıyı Bozan Uygulamalar

Taxable income is the essence of the tax system. Determining the scope of taxable income is one of the important subject to be emphasized for providing the efficiency in taxation. There are two theories deal with determination of taxable income: “Source Theory” and “Net Increasing Theory”. In practice, countries base on different theories in determining taxable income. Income tax systems are classified as global, schedular and mixed income tax systems. Taxable income is determined basis of source and net increasing theories in income tax systems. Although the global tax system is applied in Turkey, it is observed that some practices cause deviations from the system and contrary to global structure. The excessive expansiyon of the scope of this practices cause damage the tax system, decline in tax revenues, reduce the desire about voluntary tax compliance and violate the rights of taxpayers. In this study, it is focused on the concepts of income and taxable income. Besides, it is examined the practices caused deviations from global tax system for determining the ideal limits of taxable income and it is focused on the results of the deviations from global tax system and it is offered the solutions in this study.