BAĞIŞ VE YARDIM KAVRAMININ VERGİSEL AÇIDAN ANALİZİ
TAXIAL ANALYSIS OF THE CONCEPT OF DONATION AND ASSISTANCE

Summary/Abstract: In contemporary democracies, the most important source of financing for public services is taxation. In order to provide voluntary participation of individuals in the provision of public services and to alleviate the workload of the public and to raise awareness on this issue, it is possible to deduct donations and subsidies on tax laws. Donations and grants can be deducted from the tax to be paid at a certain rate and amount. It is one of the most important features of donations and aids that are charitable and religious, ethical and social in nature, which are unrequited and confidential. It seems that the donations made on the basis of charity and unrequited and confidentiality are contradictory to the subject of deduction in tax base. The fact that donations that should be hidden and unrequited can only be deducted from income subject to declaration, beneficiaries of these incentives can benefit from these discounts, and the deduction of donation assistance benefits to public institutions and organizations mentioned in the law can have a negative impact on taxpayers' perceptions. In this study, the taxonomic analysis of donations and benefits will be examined together with their economic and social aspects

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