Publication: Kamu alımlarında vergisel yük ve sorumluluk
Abstract
Bu çalışmanın amacı; genel bütçeye dahil kamu kurumlarının, genel bütçeden yapmış oldukları mal ve hizmet alımları ile özlük hakları ödemelerinde mevcut vergi kanunları karşısında karşılaştıkları yük ile bu vergi ödeme ve tevkifatlarında, sorumluluğun ortaya konmasıdır. Tezin birinci bölümü olan Giriş bölümünde tezin konusu olan Kamu Alımlarında Vergisel Yük ve Sorumluluk 'ta mevcut terimler geniş çaplı incelenmiştir. Tezin ikinci bölümü olan Kamu Alımlarının Vergi Kanunları Karşısında Durumu başlıklı bölümde ise, Genel bütçeye dahil kamu kurumlarının yaptıkları ve yapacakları mal ve hizmet alımlarında yapılan tevkifat ve ödenen vergiler olarak gelir vergisi stopajı, kurumlar vergisi stopajı, katma değer vergisi, damga vergisi ağırlıklı olarak karşılaşıldığından sayılan bu vergiler işlenmiş olup gelir vergisi ve kurumlar vergisi olarak ta kamu ödemelerinde sıklıkla karşılaşılan stopaj konusu öncelikle ayrıntılı olarak ele alınmıştır. Tezin üçüncü ve son bölümünde ise Devletin Kendi Kendisinden Vergi Alması konusu, incelenilen vergi kanunlarının ilgili kanun maddeleri çerçevesinde incelenmiş ve devletin kendi kendisinden vergi almasının genel bütçeye tabi kamu kurumlarının bütçelerini nasıl yapay olarak şişirdiğini tespit etmek maksadıyla Milli Savunma Bakanlığına bağlı bir kurumun 1996 ve 2000 yılları arasındaki bütçe verileri incelenmiştir. Yapılan incelemede örnek kamu kurumunun yapılan kamu alımları ve özlük hakları ödemelerinde, tevkifat yoluyla yapılan vergi kesintileri ve net ödemeler grafiklerle incelenmiş ve örnek kamu kurumunun bütçesinin hangi oranlarda yapay olarak şiştiği tespit edilmiştir.
The aim of this study is to find out the tax duties and obligations of the public establishments, which are considered in the general budget, for their payments from the general budget for their purchases of goods and services. In the first part of the thesis, which is the entrance part, the terms about the Tax Duties and Obligations in Public Establishment's Purchases, which is the subject of this thesis, is widely examined. In the second part of the thesis, which is named as Situation of The Public Establishment's Purchases Against Tax Laws, taxes that are frequently faced in the purchases of goods and services done or will be done by the public establishments in the general budget, are mentioned. Some of these taxes are income tax stoppage, stamp tax, establishment tax stoppage, and supplementary value tax. Stoppage subject is frequently faced in public establishment payments so this subject is also deeply examined. In the third and last part of the thesis the subject The Government Taking Tax From Itself is examined. How artificially increase the budget of public establishments by the situation that government takes taxes from itself is considered. To examine this increase in the budget, one of the national defense establishment's budget is examined between the years 1996 and 2000. In the survey of the sample establishment, taxes for purchase payments and personnel payments are graphically examined. And the ratio of the increase in the budget caused by The Government Taking Tax From Itself situation is figured out.
The aim of this study is to find out the tax duties and obligations of the public establishments, which are considered in the general budget, for their payments from the general budget for their purchases of goods and services. In the first part of the thesis, which is the entrance part, the terms about the Tax Duties and Obligations in Public Establishment's Purchases, which is the subject of this thesis, is widely examined. In the second part of the thesis, which is named as Situation of The Public Establishment's Purchases Against Tax Laws, taxes that are frequently faced in the purchases of goods and services done or will be done by the public establishments in the general budget, are mentioned. Some of these taxes are income tax stoppage, stamp tax, establishment tax stoppage, and supplementary value tax. Stoppage subject is frequently faced in public establishment payments so this subject is also deeply examined. In the third and last part of the thesis the subject The Government Taking Tax From Itself is examined. How artificially increase the budget of public establishments by the situation that government takes taxes from itself is considered. To examine this increase in the budget, one of the national defense establishment's budget is examined between the years 1996 and 2000. In the survey of the sample establishment, taxes for purchase payments and personnel payments are graphically examined. And the ratio of the increase in the budget caused by The Government Taking Tax From Itself situation is figured out.