DİNİ ORGANİZASYONLAR İÇİN VERGİ MUAFİYETLERİ: AMERİKA BİRLEŞİK DEVLETLERİ, AVRUPA BİRLİĞİ VE TÜRKİYE

Year 2020, Volume: 38 Issue: 3, 609 - 628, 30.09.2020

Ayşe Nil Tosun

https://doi.org/10.17065/huniibf.615307

Abstract

Birçok ülke dini organizasyonlara vergi muafiyetleri tanımaktadır. Bu muafiyetlerin meşruluğu ulusal ve uluslararası olarak korunan düşünce, vicdan ve din özgürlüğüne dayanmaktadır. Bu sebeple dini organizasyonların uluslararası vergi kuralları ve muafiyetleri ile uyumlu olması önemlidir. Bu çalışma, Amerika Birleşik Devletleri’nde (ABD) ve Avrupa Birliği’ndeki (AB) dini vergi muafiyetlerini Türkiye’dekiler ile karşılaştırmayı, din tabanlı vergi muafiyetlerindeki temel farklılıkları ortaya çıkarmayı ve genel olarak dini organizasyonlar için olan vergi muafiyetlerini değerlendirmeyi amaçlamaktadır. Dini vergi muafiyetleri, ilgili kanunlar, vergi politikaları mahkeme ve komisyon kararları değerlendirilerek karşılaştırılmıştır. Bu çalışmada görüldüğü üzere dini organizasyonlara karşı vergi politikalarında henüz bir fikir birliğine varılmamıştır. Bu çalışmanın bulguları Türkiye, Avrupa Birliği ve Amerika Birleşik Devletleri arasında din tabanlı vergi politikalarında belirgin farklılıklar ortaya çıkarmıştır. Problemlerden kaçınmak için ulusal ve uluslararası yasalar bu çatışmayı ortadan kaldıracak şekilde çıkarılmalıdır. Vergi regülasyonları düşünce, vicdan ve din özgürlüğünü koruyan yasalar ile uyumlu olmalıdır. Aksi takdirde vergi politikasındaki bu ısrarcı farklılıkların politik, kültürel ve tarihsel etkileri olması muhtemeldir.

Keywords

vergi hukuku, vergi muafiyetleri, din özgürlüğü, Avrupa İnsan Hakları Mahkemesi, karşılaştırmalı çalışma

TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY

Abstract

Many countries grant tax exemptions to religious organizations. The legitimacy of these exemptions hinges on nationally and internationally protected freedoms of thought, conscience, and worship. Thus, it is important that religious organizations comply with international tax rules and exemptions. This study aims to compare religious tax exemptions in the United States (US) and the European Union (EU) with those of Turkey, reveal basic differences in religious-based tax exemptions and evaluate tax exemptions for religious organizations in general. Religious tax exemptions are compared by evaluating relevant laws, tax policies, court and commission decisions. As seen in this study, no consensus has been reached yet regarding tax policy for religious organizations. This study’s findings revealed significant disparities in religious-based tax policies between the United States, the European Union and Turkey. To avoid problems, national and international laws should be enacted to eliminate this conflict. Tax regulations must comply with laws that protect freedom of thought, conscience and religion. Otherwise these persistent differences in tax policy are likely to have substantial historical, cultural, and political effects

Keywords

Tax law, tax exemptions, freedom of religion, Court of Human Rights, comparative study

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