Yap-işlet-devret inşaatlarda vergi ve muhasebe uygulamaları
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Dosyalar
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmada Yap-İşlet-Devret (YİD) inşaatlarda karşılaşılan vergi ve muhasebe uygulamalarında karşılan sorunların incelenmesi amaçlanmıştır. YİD modeli, finans, hukuk, muhasebe, vergi gibi birçok unsuru barındırmasına rağmen bu çalışmada vergi ve muhasebe hususunda yaşanan sorunlara değinilmiştir. YİD modeli ile devlet tarafından finanse edilip yapılması gereken yatırımlar ve hizmetler devlet tarafından verilen imtiyazla özel sektör tarafından yapılıp belli bir süre işletildikten sonra devlete devredilir. YİD modeli uygulanırken kamu ve özel sektör arasında imtiyazlı sözleşmeler yapılmaktadır. Bu model ile devlet finansman kaynağı kullanmada kamu yatırımlarını gerçekleştirmiş olmaktadır. Buda devleti hem finansal açıdan rahatlatmakta hem de gerekli alt yapı yatırımlarının yapılmasını sağlamaktadır. Aynı zamanda YİD modelini özel sektör işletmeleri de uygulamış ve vergisel açıdan yükümlüklerini almış oldukları özelgelerle yerine getirmişlerdir. YİD modeli gerek vergi mevzuatı açısından gerekse muhasebe uygulamaları açısından özel bilgi ve tecrübe isteyen bir sektördür. Gelir ve kurumlar vergisi kanunlarında inşaat muhasebesinde özel düzenlemeler yapılmasına rağmen YİD modeli için ayrı bir vergi düzenlemesi yapılmamıştır. Katma Değer Vergisi yönünden ise bazı düzenlemeler yapılmasına rağmen yapılan düzenlemeler yeterli olmamıştır. YİD modelini uygulayan firmalar ise vergisel yükümlülüklerini ve uygulamalarını aldıkları özelgelere göre yerine getirmişlerdir. Son olarak yatırımı gerçekleştirecek olan özel sektör işletmesinin vergi ve muhasebe uygulamaları konusunda dikkatli olmaları gerekmektedir. Çünkü yapılacak hataların vergisel açıdan cezai yaptırımları olabileceği gibi muhasebesel hatalar ise mali tablo kullanıcılarının yanlış karar almalarına neden olacağı açıktır.
In this study, it is aimed to investigate the problems faced in tax and accounting applications in Build - Operate - Transfer (BOT) constructions. Although the BOT model includes many elements such as finance, law, accounting and taxation, this study deals with the problems in taxation and accounting. The investments and services to be financed by the state with the BOT model are made by the private sector with the privilege granted by the state and transferred to the state after being operated for a certain period of time. In the implementation of the BOT model, privileged contracts are concluded between the public and private sectors. With this model, the state realizes public investments in using financing sources. This makes the state both financially comfortable and provides the necessary infrastructure investments. The BOT model is a sector that requires specific knowledge and experience both in terms of tax legislation and accounting practices. There are many different aspects from other sectors. Although special regulations have been made in the construction accounting in income and corporate tax laws, no separate tax regulation has been made for the BOT model. Although some regulations were made in terms of Value Added Tax, the regulations were not sufficient. The firms that apply the BOT model have fulfilled their tax obligations and practices according to the specifications they have received. Finally, the private sector enterprise which will make the investment should be careful about tax and accounting applications. It is obvious that mistakes made may have criminal penalties in terms of taxation and accounting errors will cause users of financial statements to make wrong decisions.
In this study, it is aimed to investigate the problems faced in tax and accounting applications in Build - Operate - Transfer (BOT) constructions. Although the BOT model includes many elements such as finance, law, accounting and taxation, this study deals with the problems in taxation and accounting. The investments and services to be financed by the state with the BOT model are made by the private sector with the privilege granted by the state and transferred to the state after being operated for a certain period of time. In the implementation of the BOT model, privileged contracts are concluded between the public and private sectors. With this model, the state realizes public investments in using financing sources. This makes the state both financially comfortable and provides the necessary infrastructure investments. The BOT model is a sector that requires specific knowledge and experience both in terms of tax legislation and accounting practices. There are many different aspects from other sectors. Although special regulations have been made in the construction accounting in income and corporate tax laws, no separate tax regulation has been made for the BOT model. Although some regulations were made in terms of Value Added Tax, the regulations were not sufficient. The firms that apply the BOT model have fulfilled their tax obligations and practices according to the specifications they have received. Finally, the private sector enterprise which will make the investment should be careful about tax and accounting applications. It is obvious that mistakes made may have criminal penalties in terms of taxation and accounting errors will cause users of financial statements to make wrong decisions.
Açıklama
Tez (Yüksek Lisans) -- İstanbul Ticaret Üniversitesi Kaynakça var.
Anahtar Kelimeler
YİD Modeli, YİD Modelinde Vergisel ve Muhasebesel Sorunlar, YİD Modeli Uygulamaları, BOT Model, Tax and Accounting Problems in BOT Model, BOT Model Applications, Yapı endüstrisi_Muhasebe, Yapı endüstrisi_Maliye, Construction industry_Accounting, Construction industry_Finance
