Taşınmaz ve İştirak Hissesi Satış Kazancı İstisnasının Vergilendirmenin Temel İlkeleri Çerçevesinde Değerlendirilmesi

Abstract

Within the Corporate Income Tax Law No. 5520, there are many tax expenditures established as exemptions or deductions. It is of great importance for the existence of a healthy tax system that these deductions and exemptions are compatible with the basic principles of taxation. In the study, first of all, the basic principles of taxation were examined from the perspective of the decisions of the Constitutional Court and the European Court of Human Rights, and a recommendation was presented that the tax system should be based on scientific foundations as a principle. Subsequently, the example of "Exception of Proceeds from the Sale of Immovable Properties and Participation Shares, Founder's Certificates, Usufruct Shares and Preemptive Rights", regulated in Article 5/1-e of the Corporate Tax Law No. 5520, which is one of the corporate tax expenditures that creates the most hesitation in practice, is examined in terms of the basic principles of taxation. Based on practical problems and live examples identified with the help of judicial decisions and rulings, the compliance status of the institution, which has an important place in the Turkish tax system, with the basic principles of taxation has been examined, also how the institution, if any, has been constructed in some other countries’ legislations has been researched and it is aimed to contribute to the solution with this study flowing from practice to theory. As a result of the analysis, it is concluded that the institution contains many discussions, uncertainties and conflicts; and concluded that there is a problem of compliance with the principles of legality, certainty, predictability and tax justice at many points. In order to contribute to the solution of the problem specifically for the institution, a new article of law was proposed; at the same time, the issues that need to be taken into consideration in order to comply with the basic principles of taxation in general at both the legislative and executive stages are stated.