Publication: ABD modeli ışığında Türk vergi hukukunda ev eksenli çalışma
Abstract
Dördüncü sanayi devrimi olarak bilinen 21. Yüzyıl, bir taraftan dijital dünyaya geçişibaşlatmış; diğer taraftan yaşanan salgın hastalıklar nedeniyle pandemi çağı olaraknitelendirilmiştir. Nitekim insanların evden çalışmasını ve sosyal mesafenin korunmasınısöyleyen COVID 19 pandemisi, dünyadaki birçok alışkanlığı değiştirmiş; ekonomiyi, eğitimi vesağlığı eve taşıyarak birçok sektörü sanallaştırmıştır. Özellikle bu süreçte birçok ülke için eveksenli çalışmak artık bir ayrıcalık olmayıp, bir zorunluluk haline gelmiştir. Öte yandan kayıtdışı ekonominin önemli bir parçası konumunda olan bu çalışma modeli, vergi hukukunu işlevsizbırakmaktadır. Özellikle Türk vergi hukukunda bu çalışma modeline ilişkin yapılan yasaldüzenlemeler yetersiz kalmıştır. Bu nedenle, çalışmamızda öncelikli olarak ev eksenli çalışmamodeline ilişkin teorik bilgilere yer verilmiş ve bu çalışma kapsamında oldukça eski bir tarihesahip olan ABD’nin bu çalışma modeline ilişkin vergileme esasları incelenmiştir. Buna karşılıkülkemizde ise ev eksenli çalışmaya ilişkin vergi uygulamalarındaki sorunlar, yargı kararları veGelir İdaresi Başkanlığı görüşleri çerçevesinde incelenmiş ve ABD modeli çerçevesindedeğerlendirilmiştir.
The 21st Century, known as the fourth industrial revolution, started the transition to the digital world on the one hand; on the other hand, it was described as an age of pandemic due to epidemics. As a matter of fact, COVID 19 pandemic, which tells people to work from home and maintain social distance, has changed many habits in the world and virtualized many sectors by bringing the economy, education and health home. Especially in this process, home-based work is no longer a privilege for many countries, it has become a necessity. On the other hand, this working model, which is an important part of the informal economy, renders tax law dysfunctional. Especially in Turkish tax law, the legal regulations regarding this working model have been insufficient. For this reason, in our study, primarily theoretical information about home-based working model is included and the taxation principles of this working model of the USA, which has a very old history, were examined. On the other hand, in our country, problems in tax practices related to home-based work were examined within the framework of judicial decisions and the Revenue Administration views and evaluated within the framework of the USA model.
The 21st Century, known as the fourth industrial revolution, started the transition to the digital world on the one hand; on the other hand, it was described as an age of pandemic due to epidemics. As a matter of fact, COVID 19 pandemic, which tells people to work from home and maintain social distance, has changed many habits in the world and virtualized many sectors by bringing the economy, education and health home. Especially in this process, home-based work is no longer a privilege for many countries, it has become a necessity. On the other hand, this working model, which is an important part of the informal economy, renders tax law dysfunctional. Especially in Turkish tax law, the legal regulations regarding this working model have been insufficient. For this reason, in our study, primarily theoretical information about home-based working model is included and the taxation principles of this working model of the USA, which has a very old history, were examined. On the other hand, in our country, problems in tax practices related to home-based work were examined within the framework of judicial decisions and the Revenue Administration views and evaluated within the framework of the USA model.