DIFFERENT VIEWS ON THE CONCEPT OF INCOME AND THE APPROACH OF INCOME OF THE TURKISH TAX SYSTEM

45384

The definition of income has always been on the agenda since the introduction of income taxes. Different opinions have been put forward by financial theorists as to whether non-cash assets can be included in the concept of income. Especially Kleinwachter’s conundrums, Haig-Simons comprehensive income definition, Seligman’s inchoate income notion and the comprehensive tax base discussions have played an important role in the development of the income concept. Current income theories and income tax systems have been shaped as a result of these discussions on philosophical grounds. The first modern income tax of Turkey was introduced after the 1949 Income Tax Reform. However, before that, âşar (Islamic tithe), ağnam (tax of small livestock), ancemaatin tax (a kind of single tax), temettü tax (a kind of earning tax) and profit taxes constitute the old examples of taxes on income. The aim of this study is to reveal the evolution of the Turkish Income Tax System and the change in its approach to income within the framework of various views on the concept of income.

879

Concept of Income , Kleinwachter’s Conundrums , Inchoate Income , Haig , Simons Comprehensive Income Definition , Turkish Income Tax System

Abant Sosyal Bilimler Dergisi

904

Abant Sosyal Bilimler Dergisi