Dergiler / Legal Mali Hukuk Dergisi / 2014 / Cilt: 10 - Sayı: 112

(THE ISSUE OF TAXATION OF SELF-EMPLOYMENT EARNINGSENCASHMENT BASIS)

(THE ISSUE OF TAXATION OF SELF-EMPLOYMENT EARNINGSENCASHMENT BASIS)

Fatih PEKŞEN

Sayfa
65–74
DOI
—

Abstract

For the taxpayers taxed who has self- employed income,occurrence of taxable event differ in terms of the Income Tax and Valueadded tax. In the application of income tax encahment basis ,application of Value added tax accrual basis is valid. Theseprinciples are important in terms of the detection of the time of taxableevent has happen. Those who earn self-employment income, they onlycharged on gains income tax returns have to give. In partıculer, thisstatute is a big issue in terms of income tax.