Publication: Türk vergi sisteminde yeniden değerleme
Abstract
Bu tezde; Müessese olarak Yeniden Değerlemenin vergi mevzuatımızda yer almasını müteakip öğretide çokça tartışma konusu olan niteliği, kapsamı ve yeniden değerleme işleminin gerçekleştirilmesinin taraflar açısından ihdas ettiği sonuçları incelenmiştir. Birinci ve ikinci dünya savaşlarını takip eden yıllarda yaşanan enflasyonist süreç bir kısım ülkelerde olduğu gibi ülkemizde de işletme olgusunun faaliyet sonuçlarını gösterir mali tabloların sağlıklı bilgiler içermesini engellemiştir. Enflasyon olgusunun; ekonomi siyaseti açısından kalıcılığı öngörülmeyen durumlarda, ekonomik birim mahiyetinde ki işletme faaliyet sonuçlarını gösterir mali tablolarda ki etkisini indirgemek amacıyla tesis edilen müesseselerden biri de yendiden değerleme müessesesidir. Yeniden değerleme müessesesi, mevzuatımızda hukuk tekniği açısından ekonomi siyasetinin öngörüsü ile bağdaşıklık arz ederek, geçici madde ile tesis edilmesine rağmen; ülkemiz ekonomisinin yaşadığı uzun süreçli enflasyonist ortama ayak uydurarak kalıcı bir müessese görünümünü almış bulunmaktadır. Yeniden değerleme müessesesi tesis edilmesini müteakip uzun yıllar işlevsel fonksiyonlar arz etmemekle beraber işlerlik kazandığı yılları takiben kapsamında da genişlemeler ortaya çıkmıştır. İşletmeler, yeniden değerleme işlemini yapmalarını müteakip oluşacak değer artış fonlarını, işletme bilançosunun pasifinde bir fon hesabında göstereceklerdir. İşletme bilançosunun pasifinde özel bir fon hesabında yer alan değer atış fonu ilgili kanun hükümleri çerçevesinde sermayeye eklenebilecektir.Bilançonun pasifinde yer alacak değer artış fonunun sermayeye eklenmesi konusunda ihtiyarilik bulunmasına karşın yeniden değerleme değer artış fonunun sermaye eklenebilmesinin özendiriciliği Kurumlar vergisi mükellefleri açısından söz konusudur. Yeniden değerleme değer artış fonunun sermaye ye ilave edilmesi, yeniden değerleme artış fonunun barındırdığı sonuçlar, düzenlendiği hukuk dalı olan vergi hukuku ile sınırlı kalmamasına neden olmakta uzantısını ortaklıklar hukukumuzda pay sahipliği ve pay hakkı konusunda görmekteyiz. Ortaklıklar hukukumuzda anonim ortaklık sermayesi paylarla ifade edilmekte paylar hakları ve borçları ihtiva etmektedir.Değer artış fonunun yeni paylar çıkarmak suretiyle sermaye ye ilave edilmesi çıkacak olan bedelsiz payı alma hakkı, hakkın kaynağı niteliğinde olan kök payda dır.
(Re- Evaulation in Turkish Tax System) In thıs study; the results from the standpoints of the parties, surfacing from its quality, content and the materializing of the re-evaulation which is very often the subject of discussion following the re-evaulation has become a part of our tax legislation, have been researched. Inflationary progress faced in the years following the 1 sts and second World Wars has prevented the financial tables from sound informational content in our country as well as some other countries. Re-evaulation is one of the elements in order to reduce the effect of inflationary phenomena in the financial tables concerned with the organization activity results on the basis of economical unit quality in the cases where the permanency is not envisaged from the point of view of economical policy . Re-evaulation process has started to be permanent by keeping pace with the long duration inflationary medium our country faced, although it was enacted with a provisional article by conformity the economical policy prudence from the standpoint of legal technique. However the content of the re-evaulation which has presented operative functions for long years from the date it was enacted has started to be extensive from its enforceability. Organizations shall indicate the value increase funds following the re-evaulation proceeding, in a fund account on the liabilities section of the organization balance sheet.Value-increase fund recorded in a special fund account on the liabilities section of the organization balance sheet may be added to the capital within the law provisions. Despite the addition of value-increase fund recorded in the liabilities section of the organization balance sheet, to the capital is optional, encouragement for the addition of re-eavulation value increase fund is in question for the Incorporation Tax Payers. Addition of the re-evaulation value increase fund to the capital, the results surfacing from re-evaulation value increase fund causes to be limited with the tax law in which it was executed and we see its extentions in the share proprietary and share right in our partnership law. Incorporation capital in our partnership law is expressed on the basis of shares; and the shares contain the rigths and debts.Addition of value increase fund to the capital by issuing new shares and the acquisition right for the new issued share is at the root share having the quality of the right source.
(Re- Evaulation in Turkish Tax System) In thıs study; the results from the standpoints of the parties, surfacing from its quality, content and the materializing of the re-evaulation which is very often the subject of discussion following the re-evaulation has become a part of our tax legislation, have been researched. Inflationary progress faced in the years following the 1 sts and second World Wars has prevented the financial tables from sound informational content in our country as well as some other countries. Re-evaulation is one of the elements in order to reduce the effect of inflationary phenomena in the financial tables concerned with the organization activity results on the basis of economical unit quality in the cases where the permanency is not envisaged from the point of view of economical policy . Re-evaulation process has started to be permanent by keeping pace with the long duration inflationary medium our country faced, although it was enacted with a provisional article by conformity the economical policy prudence from the standpoint of legal technique. However the content of the re-evaulation which has presented operative functions for long years from the date it was enacted has started to be extensive from its enforceability. Organizations shall indicate the value increase funds following the re-evaulation proceeding, in a fund account on the liabilities section of the organization balance sheet.Value-increase fund recorded in a special fund account on the liabilities section of the organization balance sheet may be added to the capital within the law provisions. Despite the addition of value-increase fund recorded in the liabilities section of the organization balance sheet, to the capital is optional, encouragement for the addition of re-eavulation value increase fund is in question for the Incorporation Tax Payers. Addition of the re-evaulation value increase fund to the capital, the results surfacing from re-evaulation value increase fund causes to be limited with the tax law in which it was executed and we see its extentions in the share proprietary and share right in our partnership law. Incorporation capital in our partnership law is expressed on the basis of shares; and the shares contain the rigths and debts.Addition of value increase fund to the capital by issuing new shares and the acquisition right for the new issued share is at the root share having the quality of the right source.