Tax Justice in Taxation of Wage Income in Turkey: The Case of Taxation of Athletes

Ergür, Osman Kağan; Köstekçi, Ahmet

doi:10.15869/itobiad.907247

İnsan Ve Toplum Bilimleri Araştırmaları Dergisi

2021

DOI: 10.15869/itobiad.907247

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Tax Justice in Taxation of Wage Income in Turkey: The Case of Taxation of Athletes

Osman Kağan Ergür

Ahmet Köstekçi

Abstract: Bu makale, en az iki hakem tarafından incelenmiş ve intihal içermediği teyit edilmiştir. / This article has been reviewed by at least two referees and confirmed to include no plagiarism. http://www.itobiad.com/

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2024

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Tax Policy in the World of Sport Exemples in Turkey, Uk, Spanish, Italy and Germany

Özcan

2024

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Taxes are the most important source of revenue the state relies on to maintain public services. The basic objective of our tax system is to collect taxes in a fair and balanced manner, within the framework of the principles set out in the Constitution. Taxes on income make up a large proportion of tax revenues. In this context, salary income is taxed under the Income Tax Act and there are special regulations for the salary of athletes for the promotion of sport. Looking at Turkey's tax system, different methods of taxing athlete fees have been applied at different times. Comparisons with other countries show that in Turkey, the income tax rates applied to athlete salaries are relatively low, causing problems in terms of tax fairness. The study examined the legal regulations on the taxation of athlete fees and the implementation processes of these regulations, as well as proposals for the correction of practices that distort tax fairness. Keywords: Taxation of Athletes, Sports Benefit, Income Tax, Tax Justice, Wage Revenue, Athlete Pay

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Tax Policy in the World of Sport Exemples in Turkey, Uk, Spanish, Italy and Germany

Özcan

2024

Arena - JPA

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Tax Justice in Taxation of Wage Income in Turkey: The Case of Taxation of Athletes

Abstract: Bu makale, en az iki hakem tarafından incelenmiş ve intihal içermediği teyit edilmiştir. / This article has been reviewed by at least two referees and confirmed to include no plagiarism. http://www.itobiad.com/

Cited by 1 publication

References 3 publications

Tax Policy in the World of Sport Exemples in Turkey, Uk, Spanish, Italy and Germany

Tax Policy in the World of Sport Exemples in Turkey, Uk, Spanish, Italy and Germany

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