The Indian Tax System

Yıl 2020, Cilt: 9 Sayı: 3, 2465 - 2491, 30.09.2020

Zeynep Arıkan , Özge Önkan

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

Cited By: 1

Öz

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. 

Anahtar Kelimeler

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

Hindistan Vergi Sistemi

Öz

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.

Anahtar Kelimeler

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

Kaynakça

• 1961 tarihli Hindistan Gelir Vergisi Kanunu, https://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx
• 22863 sayılı ve 30.12.1996 tarihli Resmi Gazetede Yayımlanan 31.01.1995 tarihli Türkiye Cumhuriyeti ile Hindistan Cumhuriyeti Arasında Gelir Üzerinden Alınan Vergilerde Çifte Vergilendirmeyi Önleme ve Vergi Kaçakçılığına Engel Olma Anlaşması, madde 4, https://www.gib.gov.tr/fileadmin/mevzuatek/uluslararasi_mevzuat/HINDISTAN.htm
• Acharjee, M. (2018), Approach Towards New Dırect Tax Code 2018, TaxBulletin – The Institute of Cost Accountants Of India, Anniversary Edition, http://icmai.in/TaxationPortal/upload/DT/Article/19.pdf
• Akçura, A. (2019), Dijital Ekonominin Vergilemesinde Dünya Uygulamaları ve Türkiye'nin Pozisyonu,https://www.verginet.net/dtt/1/dijital-ekonomi-vergilendirilmesi-dunya-Turkiye-uygulamalari.aspx
• Altuğ, O. (1999), Kayıt Dışı Ekonominin Boyutları, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Sayı:15.
• Amadeo, K. (2019), The Black Economy and Its Impact, https://www.thebalance.com/black-economy-4173517.
• Bay H., İnneci A., “Vergi Adaleti Açısından Türkiye’de Ücret Gelirinin Vergilendirilmesi” International Journal of Public Finance, Vo./Cilt:2, Issue/sayı:2, (2017), pp.196-219
• BBC (2017), Indian weddings: Curb sought on excessivespending,https://www.bbc.com/news/world-asia-india-38986238
• BBC (2016), The woman who cut off her breasts to protest a tax, https://www.bbc.com/news/world-asia-india-36891356 Business Today (2019), 10 ways in which new income tax rules will impact you, https://www.businesstoday.in/current/economy-politics/direct-tax-code-new recommendations-of-govt-panel/story/373971.html
• Çetinkaya, B. (2019), Hindistan, vergisini ödeyenlerin isimlerini yollara, meydanlara, kurumlara, binalara ve trenlere verecek, Dünya Gazetesi,https://www.aa.com.tr/tr/dunya/hindistan-vergisini-odeyenlerin-isimlerini-binalara-ve-yollara-verecek/1524831
• DEİK (2011), Hindistan Ülke Bülteni, DEİK (Dış Ekonomik İlişkiler Kurulu), https://www.deik.org.tr/uploads/hindistan-ulke-bulteni.doc Duyar, M. (2010), Çin’in güçlü rakibi: Yükselen Hindistan ekonomisi (1), T24 - Bağımsız İnternet Gazetesi, https://t24.com.tr/yazarlar/metin-duyar/cinin-guclu-rakibi-yukselen-hindistan-ekonomisi-1,2646
• Dünya Gazetesi (2018), Dünyanın en hızlı büyüyen ekonomisi Hindistan, https://www.dunya.com/ekonomi/dunyanin-en-hizli-buyuyen-ekonomisi-hindistan-haberi-405372
• Euronews (2016), Hint Kast Sistemi, https://tr.euronews.com/2016/02/23/hint-kast-sistemi
• Geetha, M. (2018), Ladies, beware the hidden pink tax, Hindu Business Line,https://www.thehindubusinessline.com/catalyst/ladies-beware-of-the-the-hidden-pink-tax/article25393027.ece
• Goods and Services Tax Network (2019), GST, https://www.gstn.org/gst/
• Goods and Services Tax Council (2019),http://www.gstcouncil.gov.in/
• Goodreturns (2019), List of countries with whom India has Double Taxation Avoidance Agreement (DTAA), https://www.goodreturns.in/personal-finance/taxes/2014/06/list-countries-with-whom-india-has-double-taxation-avoidance-275892.html, 12.09.2019.
• Habertürk (2014), Kuyumcular Ne Yapacağını Şaşırdı!,https://www.haberturk.com/ekonomi/para/haber/961550-kuyumcular-ne-yapacagini-sasirdi.
• Habertürk (2018), Hindistan’da Kadın Hijyen Ürünlerine Getirilen Vergi Kaldırıldı, https://www.haberturk.com/ankara-haberleri/16013727-hindistanda-kadin-hijyen-urunlerine-getirilen-vergi-kaldirildi
• Hindustan Times (2018), Congress alleges ‘megabitcoinscam’ in Gujarat, BJP says it is spreadinglies, 05.07.2018, https://www.hindustantimes.com/india-news/congress-alleges-mega-bitcoin-scam-in-gujarat-for-converting-black-money/story-Ej98EARpRxduUUXScw0FnJ.html
• ILO (2019a), “Informal Economy in South Asia”, International Labour Organization, https://www.ilo.org/newdelhi/areasofwork/informal-economy/lang--en/index.htm
• ILO (2019b), Informal Employment, ILOSTAT, https://www.ilo.org/ilostat/faces/oracle/webcenter/portalapp/pagehierarchy/Page3.jspx;ILOSTATCOOKIE=dEudYNrafYgUb4Xvx0wmuYOrlyDLak5UPrdsjIJgigR31EDpLVxJ!-1991620366?MBI_ID=524&_adf.ctrl-state=cqwf70iih_70)&_afrLoop=1059745860518990&_afrWindowMode=0&_afrWindowId=null#!%40%40%3F_afrWindowId%3Dnull%26_afrLoop%3D1059745860518990%26MBI_ID%3D524%26_afrWindowMode%3D0%26_adf.ctrl-state%3D17p66wst4o_4
• Income Tax Department Government of India (2019a),History of TaxationPre – 1922, https://www.incometaxindia.gov.in/Pages/about-us/history-of-direct-taxation.aspx
• Income Tax Department Government of India (2011b),Vision 2010 Strategic Plan 2011-15, https://www.incometaxindia.gov.in/Documents/vision-mission-values-2020-07012011.pdf
• Income Tax Department Government of India (2019), Finance Acts (2019, No:12), https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/budget-bills/finance-acts.aspx
• Income Tax Department Government of India (2019), Know Your Income Tax Rates, Assessment Year 2019-20, https://www.incometaxindia.gov.in/booklets%20%20pamphlets/know-your-it-rates-for-individual-huf-aop-boi-artificial-juridicail-person-and-firm.pdf
• Income Tax Department Government of India (2019c), “Taxation – Wealth Tax”, https://archive.india.gov.in/business/taxation/wealth_tax.php
• Income Tax Department Government of India (2019),https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/budget-bills/finance-acts.aspx
• IMF (2019); https://www.imf.org/en/data
• Kapadia, R., RakhechaM.(2019), Digital tax: Why India's approach to taxing Google, Facebook needs to align within ternational approach, https://economictimes.indiatimes.com/small-biz/legal/digital-tax-why-indias-approach-to-taxing-google-facebook-needs-to-align-with-international-approach/articleshow/68329809.cms?from=mdr
• Konya Ticaret Odası (2017), Hindistan Ülke Raporu, Dış Ticaret Müdürlüğü, http://www.kto.org.tr/d/file/hindistan-ulke-raporu-2017.pdf
• McRae, H. (2019),Hindistan, dünyanın 5. büyük ekonomisi olarak İngiltere'nin yerini almak üzere. Peki bu Modi'nin başarısı mı?, Independent Türkçe, https://www.independentturkish.com/node/25036/yazarlar/hindistan-d%C3%BCnyan%C4%B1n-5-b%C3%BCy%C3%BCk-ekonomisi-olarak-ingilterenin-yerini-almak-%C3%BCzere-peki
• Menon, P. (2018), The rise of the shadow economy: An Indianperspective,https://onlinelibrary.wiley.com/doi/epdf/10.1002/pa.1880
• Milliyet (2017), Hindistan'ın en alt tabakası: Dalitler, http://www.milliyet.com.tr/Hindistan-in-en-alt-tabakasi--Dalitler-molatik-4594/
• Ministry of Finance of India (2019a), Key Features of Budget 2019-20,https://www.indiabudget.gov.in/bh.php
• Ministry of Finance of India (2019b),GST – Goods and Services Tax- An Update,https://cbic-gst.gov.in/pdf/01052019-GST-An-Update.pdf
• Ministry of Finance of India (2017c),Rate of GST on Goods – Booklet,https://cbic-gst.gov.in/pdf/goods-rates-booklet-03July2017.pdf
• Ministry of Finance of India (2017d),Rate of GST on Services – Booklet, https://cbic-gst.gov.in/pdf/services-booklet-03July2017.pdf
• Ministry of Finance of Central Board of Indirect Taxes & Customs, Government of India (2019), http://www.cbic.gov.in/index
• Ministry of Finance of Central Board of Indirect Taxes & Customs, Government of India (1995), CustomsTariff Rules,http://www.cbic.gov.in/htdocs-cbec/customs/cs-act/formatted-htmls/cs-import-rule16
• Mynet Haber Sitesi (2018), Halkın yoksullukla boğuştuğu Hindistan'da zenginler düğünlere servet harcıyor, https://www.mynet.com/halkin-yoksullukla-bogustugu-hindistanda-zenginler-dugunlere-servet-harciyor-110104658201
• NDTV (Press of India) (2015), Woman Can Seek 'Stridhan' Back if Marriage Not Dissolved: Supreme Court, https://www.ndtv.com/india-news/woman-can-seek-stridhan-back-if-marriage-not-dissolved-supreme-court-1246283
• NTV (2019), Türkiye vergi cenneti değilmiş!..,http://arsiv.ntv.com.tr/news/216231.asp, 19.05.2019.
• YeşilEkonomi(2017), Hindistan’ın Vergi Reformu Temiz Enerji Hedeflerini Riske Soktu, https://yesilekonomi.com/hindistanin-vergi-reformu-temiz-enerji-hedeflerini-riske-soktu/
• Sanghvi, S. (2019),DoesIndiareallyneed a directtaxcode?,https://economictimes.indiatimes.com/news/economy/policy/does-india-really-need-a-direct-tax code/articleshow/70047020.cms
• Singh, K. S. (2002), People of India:Gujarat,AnthropologicalSurvey of India, Popular PrakashanPress, Mumbai
• TEB (2019), Hindistan’da Ticaret Yapmak, https://tebledisticaret.com/tr/idare-is/hindistan/vergi-sistemi-ve-yardim-kurallari?home_critere_pays=25
• The Indian Express (2019), Maximise Revenue, Minimise Tax, https://indianexpress.com/article/opinion/columns/maximise-revenue-minimise-tax-union-budget-indian-economy-5827098/
• TRT Haber (2016), Kast sistemi sosyal adaleti yok ediyor, https://www.trthaber.com/haber/dunya/kast-sistemi-sosyal-adaleti-yok-ediyor-237100.html
• Türkiye Cumhuriyeti Hazine ve Maliye Bakanlığı Gelir İdaresi Başkanlığı (2019), “Çifte Vergilendirmeyi Önleme Anlaşmaları Çerçevesinde Vergilendirme Esasları”, https://www.gib.gov.tr/sites/default/files/fileadmin/CifteVergilendirme/cifte_vergilendirme.htm
• Türkiye Cumhuriyeti Dışişleri Bakanlığı (2019), Hindistan’ın Siyasi Görünümü, http://www.mfa.gov.tr/hindistan-siyasi-gorunumu.tr.mfa
• The Times of India (2007),Whyare men taxedmorethanwomen?,https://timesofindia.indiatimes.com/india/Why-are-men-taxed-more-than-women/articleshow/1670379.cms
• TheEconomic Times (2019), What is Sukanya Samriddhi Yojana? All you need to know, https://economictimes.indiatimes.com/wealth/invest/all-you-need-to-know-about-sukanya-samriddhi yojana/articleshow/55872922.cms?from=mdr
• Worldbank (2019), https://data.worldbank.org/indicator/NY.GDP.MKTP.KD.ZG?locations=IN