The Indian Tax System

Year 2020, Volume: 9 Issue: 3, 2465 - 2491, 30.09.2020

Zeynep Arıkan , Özge Önkan

https://doi.org/10.15869/itobiad.755409

Cited By: 1

Abstract

India is the country that has one of the widest national boundaries and most crowd in the world, which has a lot of ethnic origins as a federal state. History of India is very old and rooted. Accordingly, laws of the country are that as it may new depend on traditions, culture and the style of the life collaterally developing laws legislated before 2400 years ago. But, India has also shared in idea of globalization as a result of born globalization and the country has canalized cheap and plenty of labor force to agriculture sector and especially services sector. Thus, economic growth of the country has increased. It is predicted that India be the one of the most developed country in the world. Developing a strategy within the framework of the possibilities of his country, India has made itself a place in the world ranking in terms of economy. The study has great importance in the way of the strategy of India and its’ newness in the literature. But the relevant strategy has no precaution in terms of decreasing the informal economy. Shadow employment and economy in the India are the higher than the other countries in the world. The tax system in the India is importance because of this point of the view. The Indian tax system has been developed with income tax levying on taxpayers of different ages, goods and services tax gathering taxes such as central special consumption taxes and state value added taxes under the same roof, as well as changes to the corporation tax through Finance Law of 2019. The purpose of this study is to examine the tax system affecting the strongest and weakest aspects of India, which is a strong country in economic growth and a weak country in the informal economy. 

Keywords

India, Tax System, Informal Economy, Globalization, Finance Law

Hindistan Vergi Sistemi

Abstract

Dünyanın, sınırları bakımından en geniş ve en kalabalık ülkelerinden biri olan Hindistan, federal yapılı bir devlet olarak çok çeşitli etnik kökene sahip bir ülkedir. Hindistan’ın tarihi çok eski ve köklüdür. Dolayısıyla, ülkenin kanunları da her ne kadar yeni tarihli olsalar da, 2400 yıl önce yazılan kanunlara paralel biçimde gelişen geleneklere, kültüre ve yaşam tarzına bağlı kalmıştır. Ancak, dünyada küreselleşme olgusunun doğması ve gelişmesi neticesinde Hindistan da söz konusu gelişmeye kayıtsız kalamamış, elindeki ucuz ve bol işgücünü tarım ve özellikle de hizmetler sektörüne kaydırmış, böylece git gide artan oranlarda ekonomik büyümesini gerçekleştirmiştir. Hindistan’ın yakında dünyanın sayılı ekonomileri arasına gireceği öngörülmektedir. Ülkesinin imkanları çerçevesinde strateji geliştirerek, ekonomisiyle dünya sıralamasında kendine yer edinen Hindistan’ın bu politikası ve ülkeye ilişkin söz konusu politikanın literatürde yeni olması açısından, çalışma önem arz etmektedir. Ancak, Hindistan’ın bu politikası, ülkedeki kayıt dışılığı bitirmeye ilişkin bir önlem içermemektedir. Zira ülkedeki kayıt dışı istihdam ve ekonomi, dünyadaki diğer ülkelere nazaran oldukça yüksektir. Tam bu noktada ülkedeki vergi sistemi önem kazanmaktadır. Hindistan vergi sistemi, farklı yaştaki mükelleflere hitap eden gelir vergisiyle, merkezi özel tüketim vergilerini ve eyaletler katma değer vergileri gibi vergileri tek bir çatı altında toplayan mal ve hizmet vergisiyle ve de 2019 yılı Maliye Kanunu ile kurumlar vergisine dair yapılan değişiklikler ile yeniden yapılanmaya devam etmektedir. Ekonomik büyümede güçlü, kayıt dışı ekonomide oldukça zayıf bir ülke olan Hindistan’ın, en güçlü ve en zayıf yönünü etkileyen vergi sistemini incelemek, çalışmanın amacını oluşturmaktadır.

Keywords

Hindistan, Vergi Sistemi, Küreselleşme, Kayıt Dışı Ekonomi, Maliye Kanunu

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