Yargı kararları ışığında telif hakkından doğan kazançların vergilendirilmesi
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Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İnsanlar düşünen, üreten varlıklardır. İlk insandan bugüne kadar düşünme yoluyla hayatı kolaylaştıran araçlar bulunmuş, icat edilmiştir. İnsanların yeni yeni buluş yapmaya başladığı dönemde buluşlarını kendi adlarına tescil edecekleri bir sistem olmadığı için hayatımızı kolaylaştıran birçok aracın kim tarafından yapıldığını bilmemekteyiz. Düşünce yoluyla yalnızca araçlar icat edilmemiş ayrıca fikri ürünler de meydana gelmiştir. Bireyler tarafından duyguları, düşünceleri ifade etmek amacıyla meydana getirilen fikri ürünler yazılı, sesli ve görsel olarak farklı şekillerde oluşturulmuştur. Bu ürünler; duygu ve düşünceleri ifade etmek amacıyla yazılı, sesli ve görsel olarak farklı şekillerde meydana getirilmiştir. Düşünerek, fikri emek yoluyla meydana getirilen yapıtlar eser olarak nitelendirilir. Eser, kim tarafından meydana getiriliyorsa o kişiye aittir. Eserin tek bir sahibi olabileceği gibi birden çok sahibi olabilir. Meydana getirilen eserler Türk vergi sistemi içerisinde; gelir üzerinden alınan vergiler kapsamında Kurumlar Vergisi ve Gelir Vergisi içerisinde yer alan kazanç ve iratlar bakımından; ticari kazanç, serbest meslek kazancı, ücret, gayrimenkul sermaye iradı, diğer kazanç ve iratlar olarak beş başlık altında incelenmiştir. Tüketim üzerinden alınan vergiler açısından Katma Değer Vergisi, servet üzerinden alınan vergiler açısından Veraset ve İntikal Vergisine yönelik inceleme yapılmıştır. Çalışmada telif hakkından doğan kazançların vergilendirilmesi yargı kararları perspektifinde analiz edilmiştir.
Humans are thinking, productive beings. From the first humans to today, tools that make life easier through thinking have been found and invented. Since there was no system for people to register their inventions in their own names when they were just starting to make inventions, we do not know who made many of the tools that make our lives easier. Through thought, not only tools have been invented, but also intellectual products have been created. Intellectual products created by individuals to express feelings and thoughts have been created in different ways, written, audio and visual. These products; It was created in different ways, written, vocal and visual, in order to express feelings and thoughts. Works created by thinking and intellectual labor are considered works. The work belongs to the person who created it. The work may have a single owner or multiple owners. The works created are within the Turkish tax system; In terms of earnings and revenues included in Corporate Tax and Income Tax within the scope of taxes on income; It was examined under five headings: commercial earnings, self-employment earnings, wages, real estate capital income, other earnings and revenues. An examination was made of Value Added Tax in terms of taxes on consumption, and Inheritance and Transfer Tax in terms of taxes on wealth. In the study, taxation of earnings arising from copyright was analyzed from the perspective of judicial decisions.
Humans are thinking, productive beings. From the first humans to today, tools that make life easier through thinking have been found and invented. Since there was no system for people to register their inventions in their own names when they were just starting to make inventions, we do not know who made many of the tools that make our lives easier. Through thought, not only tools have been invented, but also intellectual products have been created. Intellectual products created by individuals to express feelings and thoughts have been created in different ways, written, audio and visual. These products; It was created in different ways, written, vocal and visual, in order to express feelings and thoughts. Works created by thinking and intellectual labor are considered works. The work belongs to the person who created it. The work may have a single owner or multiple owners. The works created are within the Turkish tax system; In terms of earnings and revenues included in Corporate Tax and Income Tax within the scope of taxes on income; It was examined under five headings: commercial earnings, self-employment earnings, wages, real estate capital income, other earnings and revenues. An examination was made of Value Added Tax in terms of taxes on consumption, and Inheritance and Transfer Tax in terms of taxes on wealth. In the study, taxation of earnings arising from copyright was analyzed from the perspective of judicial decisions.
Açıklama
Sosyal Bilimler Enstitüsü, Maliye Ana Bilim Dalı
Anahtar Kelimeler
Maliye, Finance
