Bir muhasebe manipülasyon aracı olarak Katma Değer Vergisi indirim mekanizması
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Date
2022
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Publisher
Aksaray Üniversitesi Sosyal Bilimler Enstitüsü
Access Rights
info:eu-repo/semantics/openAccess
Abstract
Bu çalışmada, muhasebe hataları, muhasebe hileleri, muhasebe manipülasyonu kavramsal olarak açıklanmış, hata, hile ve manipülasyon arasındaki farklar belirtildikten sonra katma değer vergisi (KDV) indirim mekanizması Katma Değer Vergisi Kanunu kapsamında değerlendirilmiştir. KDV günümüzde en fazla tabana yayılmış, her aşamada ortaya çıkan katma değeri vergilendiren bir harcama vergisidir. Bünyesinde barındırmış olduğu indirim mekanizması KDV'yi diğer dolaylı vergilerden ayıran en önemli özelliktir. Dolayısıyla indirim mekanizmasının iyi işlemesi de KDV'nin asıl unsurunu oluşturmaktadır. İndirim mekanizmasının iyi işlememesi sonucunda ise haksız KDV indirimleri söz konusu olmakta ve verginin asıl amacından uzaklaşmasına ayrıca işletmeler arasında haksız rekabete neden olabilmektedir. Bu kapsamda, mükelleflerin vergi idaresine daha az vergi ödemek ya da hiç vergi ödememek amacıyla faaliyet alanları dışında alım yaptıkları belgeler vasıtasıyla KDV indirim mekanizmasını kullandıkları ve söz konusu belgelere istinaden muhasebe kayıtlarını nasıl yaptıkları örneklerle değerlendirilmiş, KDV indirim mekanizması ile muhasebe manipülasyonları arasında ilişki kurulmuştur. Anahtar kelimeler : Muhasebe, Manipülasyon, KDV, İndirim Mekanizması
In this study, accounting errors, accounting frauds, accounting manipulation have been explained conceptually, after reviewing the differences between error, deception and manipulation, the discount mechanism of value-added tax (VAT) is evaluated within the scope of the Value Added Tax Law. VAT is an expenditure tax that is the most widespread today and that taxes the added value that emerges at every stage. The discount mechanism contains the most important feature that distinguishes VAT from other indirect taxes. Therefore, the good functioning of the discount mechanism also constitutes the main element of the VAT. As a result of the discount mechanism not working well, there are unfair VAT discounts, and it may cause the tax to move away from its main purpose and also cause unfair competition among businesses. In this context, it has been evaluated with examples how the taxpayers use the VAT discount mechanism using the documents they purchase outside of their field of activity to pay less tax to the tax administration or not to pay any tax, and how they make their accounting records based on these documents, a relationship has been established between the VAT discount mechanism and accounting manipulations. Keywords : Accounting, Manipulation, VAT, Discount Mechanism
In this study, accounting errors, accounting frauds, accounting manipulation have been explained conceptually, after reviewing the differences between error, deception and manipulation, the discount mechanism of value-added tax (VAT) is evaluated within the scope of the Value Added Tax Law. VAT is an expenditure tax that is the most widespread today and that taxes the added value that emerges at every stage. The discount mechanism contains the most important feature that distinguishes VAT from other indirect taxes. Therefore, the good functioning of the discount mechanism also constitutes the main element of the VAT. As a result of the discount mechanism not working well, there are unfair VAT discounts, and it may cause the tax to move away from its main purpose and also cause unfair competition among businesses. In this context, it has been evaluated with examples how the taxpayers use the VAT discount mechanism using the documents they purchase outside of their field of activity to pay less tax to the tax administration or not to pay any tax, and how they make their accounting records based on these documents, a relationship has been established between the VAT discount mechanism and accounting manipulations. Keywords : Accounting, Manipulation, VAT, Discount Mechanism
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Keywords
Muhasebe, Manipülasyon, KDV, İndirim Mekanizması, Accounting, Manipulation, VAT, Discount Mechanism
