Türk vergi sisteminde aile reisi beyanı

Abstract

SUMMARY This study comprises basically an evaluation of the theoretical essentials and practices in relation to the tax declaration form submitted by the head of a family. The Income Tax Code Clause 93 provides for the income tax decla ration by the head of a family. We, safar, have attempted to make a study in three different aspects of the tax declaration form issued and submitted to the locals tax office by the head of family, e.g. a single declaration form covering incomes of family members-parents and children-to be filed annually. The retical essentials have been put forth, and in this connection, units for taxation and various practices thereof, and relevance of such declaration, as provided for in the Income Tax Code, to taxation units have been dealt with in the first section. Actual issuance of a declaration form, statements for the incomes of family members, taxation procedures, tax liabitities and exemptions to liabilities have been included in the scope of the second section which further included numerous specimens of the Advisory State Council's reso lutions. An overall assessment of the tax declaration by the head of family has taken place in the third section wherein such declaration has beenstudied particularly in terms of the properties owned / managed by wife and / or husband as provided for in the Civil Code. In the subsequent sections, compliance of such declaration with, respectively, the equality principles put forth in the Constitutional Law, essentials of taxation in accordance with the financial capacity of indi viduals, essentials for the protection of family and for employment, and finally in terms of taxation procedures have been studied to some extent. Hi Hi ?MtasekSgretuft Kerala