Publication: İslamî vergilendirme anlayışı bakımından modern Türk vergi uygulamaları
Abstract
İktisadî bir faaliyette İslam’a uygun ve aykırı usul ve anlayışlar İslam iktisadî düşünce literatürünü oluşturur. İslam iktisat düşünce tarihine baktığımızda vergilendirme faaliyetinin nasıl olması, neleri dikkate alması gerektiği, ilgili İslamî ilkelerin neler olduğu, kimlerden, ne üzerinden, nasıl ve niçin vergi alındığı, hâsılı vergilendirme anlayışının özelliği önemli bir yer tutmaktadır. Betimleyici, tanımlayıcı, yönlendirici yaklaşımlar benimsediğimiz, nitel, tümevarım ve tümdengelim araştırma yöntemlerini kullandığımız tezimizde, İslamî vergilendirme anlayışını idrak etmek için İslam hukukunun temel kaynaklarını teşkil eden Kur’ân, Hz. Peygamber ve Raşid Halifeler dönemindeki vergi (zekât, harâc ve cizye) uygulamaları ile Kur’ân ve Sünnete dayalı olarak yazılan klasik ve çağdaş eserlerden faydalanılmış olup, bu anlayışın güncel vergi uygulamalarımıza yansıyıp yansımadığı, Türk vergi kanunlarıyla (vergileme usulleri ile Gelir Vergisi, Kurumlar Vergisi, Özel Tüketim Vergisi, Katma Değer Vergisi, Emlak Vergisi ve Motorlu Taşıtlar Vergisi özelinde) kesişen ve kesişmeyen noktalar ortaya konmaya çalışılmıştır.
The nature of the methods and understandings in accordance with and contrary to Islam in an economic activity, constitutes the literature of Islamic economic thought. When we look at the history of Islamic economic thought, how the taxation activity should be, what should be taken into account, what are the related Islamic principles, from whom, on what, how and why taxes are levied, in short, the characteristics of the understanding of taxation have an important place. In our thesis, in which we adopted descriptive, explanatory and prescriptive approach and used qualitative, deductive and inductive research methods, in order to comprehend the understanding of Islamic taxation, the Qur'an, which constitutes the basic sources of Islamic law, the tax (zakat, kharaj and jizya) practices in the period of the Prophet Muhammad and the Rashid Caliphs, and the classical and contemporary works written based on the Qur'an and Sunnah, were used and whether this understanding is reflected in our current tax practices, the points that intersect and do not intersect with tax laws (taxation procedures and Income Tax, Corporate Tax, Special Consumption Tax, Value Added Tax, Real Estate Tax and Motor Vehicles Tax) have been tried to be revealed.
The nature of the methods and understandings in accordance with and contrary to Islam in an economic activity, constitutes the literature of Islamic economic thought. When we look at the history of Islamic economic thought, how the taxation activity should be, what should be taken into account, what are the related Islamic principles, from whom, on what, how and why taxes are levied, in short, the characteristics of the understanding of taxation have an important place. In our thesis, in which we adopted descriptive, explanatory and prescriptive approach and used qualitative, deductive and inductive research methods, in order to comprehend the understanding of Islamic taxation, the Qur'an, which constitutes the basic sources of Islamic law, the tax (zakat, kharaj and jizya) practices in the period of the Prophet Muhammad and the Rashid Caliphs, and the classical and contemporary works written based on the Qur'an and Sunnah, were used and whether this understanding is reflected in our current tax practices, the points that intersect and do not intersect with tax laws (taxation procedures and Income Tax, Corporate Tax, Special Consumption Tax, Value Added Tax, Real Estate Tax and Motor Vehicles Tax) have been tried to be revealed.