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

Yıl 2020, Cilt: 38 Sayı: 3, 609 - 628, 30.09.2020
https://doi.org/10.17065/huniibf.615307

Öz

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.

Kaynakça

  • Anheier H K, and Seibel W. (1993), Defining the nonprofit sector: Germany. Working papers of the Johns Hopkins Comparative Nonprofit Sector Project, no. 6. Baltimore: The Johns Hopkins Institute for Policy Studies.
  • Archambault E. (1997), The nonprofit sector in France. Johns Hopkins Nonprofit Sector Series 3. New York: Manchester University Press.
  • Association of Jehovah’s Witness v. France. (2011), App. no. 8916/05. European Court of Human Rights.
  • Barbetta G P. (1999), “Foundations in Italy”, in H. K. Anheier & S. Toepler (ed.), Private funds, public purpose philanthropic foundations in international perspectives, New York: Springer Science-Business Media, 203
  • Berghammer C, Zartler U, and Krivanek D., (2018), “Looking beyond the church tax: Families and the disaffiliation of Austrian Roman Catholics”, Journal for the Scientific Study of Religion 56: 514-535.
  • Brown H H and Mahon Jr. J J. (1959), “Church and state—Taxation of religious organizations—Benefits granted by federal and state governments”, Villanova Law Review 5: 255-280.
  • Brunson S D and Herzig D J (2017), “A diachronic approach to Bob Jones: Religious tax exemptions after Obergefell”, Indiana Law Journal, 92, 1175-1219.
  • Centre d’Étude et de Recherche sur la Philanthropie. (2015), An overview of philanthropy in Europe. http://fdnweb.org/ffdf/files/2014/09/philanthropy-in-europe-overview-2015-report.pdf. Accessed 3 September 2018.
  • Council of Europe Research Divisions. (2011), Overview of the court’s case-law on freedom of thought, conscience and religion. https://www.echr.coe.int/Documents/Research_report_religion_ENG.pdf. Accessed 25 March 2018.
  • Crimm N J and Winer H L. (2013), “Tax law bans on political campaign speech by houses of worship: Inappropriate government censorship and intrusion on religion” Journal of Law, Religion, and State, 2, 101-136.
  • Curtit F and Fornerod A. (2015), “State support for religions: European regulation”, in F. Messner (ed.), Public funding of religions in Europe, Farnham: Ashgate, 3-22.
  • European Commission. (2014), Turkey 2014 progress report. https://ec.europa.eu/neighbourhood-enlargement/sites/near/files/pdf/key-documents/2014/20141008-turkey-progress-report_en.pdf. Accessed 25 December 2018.
  • European Fundraising Association. (2018), Tax incentives for charitable giving in Europe. https://efa-net.eu/wp-content/uploads/2018/12/EFA-Tax-Survey-Report-Dec-2018.pdf. Accessed 25 December 2018.
  • Faulhaber L V. (2014), “Charitable giving, tax expenditures, and direct spending in the United States and the European Union”, Yale Journal of International Law, 39, 87-129.
  • Fisher L. (2002), “Statutory exemptions for religious freedom”, Journal of Church and State, 44, 291-316.
  • Fricke M. (2016), “The case against income tax exemption for nonprofits”, St. John’s Law Review, 89, 1129-1284.
  • Gale W G and Slemrod J B. (2001), Rethinking the estate and gift tax: Overview. NBER Working Paper, No. 8205. https://www.bus.umich.edu/otpr/WP2001-5paper.pdf. Accessed 25 December 2018.
  • Garber J. (2018a), Differences between the estate tax and an inheritance tax. https://www.thebalance.com/differences-between-estate-and-inheritance-tax-3505472. Accessed 7 March 2019.
  • Garber J. (2018b), What is an Inheritance? https://www.thebalance.com/definition-of-inheritance-tax-3505560. accessed 7 March 2019.
  • Garber J. (2019), The federal gift tax and how you can avoid paying it. https://www.thebalance.com/gift-tax-exclusion-annual-exclusion-vs-lifetime-exemption-3505656. Accessed 7 March 2019.
  • Golden Writ of God v. Dept. of Rev. (1986), OTC 1897 SC S31518. Supreme Court of Oregon.
  • Greene P. (2009), Federal estate and gift taxes. https://www.cbo.gov/sites/default/files/111th-congress-2009-2010/reports/12-18-estate_gifttax_brief.pdf. Accessed 7 March 2019.
  • Howard V K. (1971), “Constitutional law: Tax exemption and religious freedom”, Marquette Law Review, 54, 386-390.
  • Iglesia Bautista El Salvador and José Aquilino Ortega Moratilla v. Spain. (1992), App. no. 17522/90. European Court of Human Rights.
  • Izzettin Dogan and Others v. Turkey. (2016), App. no. 62649/10. European Court of Human Rights.
  • Johnson B W and Eller M B. (1998), “Federal taxation of inheritance and wealth transfers”, in R. K. Miller, Jr. & S. J. McNamee (ed.), Inheritance and wealth in America. https://www.irs.gov/pub/irs-soi/inhwlttr.pdf. Accessed 2 January 2019.
  • Martin M J. (2017), “Should the government be in the business of taxing churches?”, Regent University Law Review, 29, 309-336.
  • McCormack W S. (2011), “Too close to home: Limiting the organizations subsidized by the charitable deduction to those in economic need”, Florida Law Review, 63, 911.
  • Pinho R and Rappa J. (2016), Sales tax exemption for building materials used in state construction projects. Connecticut General Assembly Office of Legislative Research. http://www.cga.ct.gov/2016/rpt/pdf/2016-R 0149.pdf. Accessed 3 September 2018.
  • Roemhildt M C. (2003), “Religious tax exemption and the charitable scrutiny test”, Regent University Law Review, 15, 295-326.
  • Seely A. (2013), VAT and Churches. House of Commons Library. https://researchbriefings.files.parliament.uk/documents/SN01051/SN01051.pdf. Accessed 3 September 2018.
  • Shertreet S. (2007), “The model of state and church relations and its impact on the protection of freedom of conscience and religion: A comparative analysis and a case study of Israel”, in W. Brugger, & M. Karayanni (ed.), Religion in the public sphere: A comparative analysis of German, Israeli, American and international law, New York: Springer, 87-162.
  • Soniaeveldt F and Zuiderwijk J. (1995), “Harmonization of inheritance, estate, and gift taxes within the EU”, EC Tax Review, 4, 88-96.The Church of Jesus Christ of Latter-Day Saints v. UK. (2014), App. no. 7552/09. European Court of Human Rights.
  • Vaughn J E. (2004), “Reaping where they have not sowed: Have American churches failed to satisfy the requirements for the religious tax exemption?”, The Catholic Lawyer, 43, 29-159.
  • Walz v. Tax Commission of the City of New York. (1970), 397 U.S. 664. U.S. Supreme Court.
  • Whitehead J W. (1991), “Tax exemption and churches: A historical and constitutional analysis”, Cumberland Law Review, 22, 521-593.
  • Yaltı B. (2013), “İbadethane Bağışlarının Vergi Matrahından İndirimi: Vergide Eşitsizlik Örneği” Marmara Üniversitesi Hukuk Fakültesi Hukuk Araştirmalari Dergisi-Özel Sayi-Prof. Dr. Nur Centel’e Armağan, 19, 429-452. (Marmara University Faculty of Law, Legal Research Journal Special Issue in Honor of Prof. Nur Centel)
  • Zelinsky E. (2017), Taxing the church: Religion, exemptions, entanglement and the Constitution. New York: Oxford University Press.

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

Yıl 2020, Cilt: 38 Sayı: 3, 609 - 628, 30.09.2020
https://doi.org/10.17065/huniibf.615307

Öz

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

Kaynakça

  • Anheier H K, and Seibel W. (1993), Defining the nonprofit sector: Germany. Working papers of the Johns Hopkins Comparative Nonprofit Sector Project, no. 6. Baltimore: The Johns Hopkins Institute for Policy Studies.
  • Archambault E. (1997), The nonprofit sector in France. Johns Hopkins Nonprofit Sector Series 3. New York: Manchester University Press.
  • Association of Jehovah’s Witness v. France. (2011), App. no. 8916/05. European Court of Human Rights.
  • Barbetta G P. (1999), “Foundations in Italy”, in H. K. Anheier & S. Toepler (ed.), Private funds, public purpose philanthropic foundations in international perspectives, New York: Springer Science-Business Media, 203
  • Berghammer C, Zartler U, and Krivanek D., (2018), “Looking beyond the church tax: Families and the disaffiliation of Austrian Roman Catholics”, Journal for the Scientific Study of Religion 56: 514-535.
  • Brown H H and Mahon Jr. J J. (1959), “Church and state—Taxation of religious organizations—Benefits granted by federal and state governments”, Villanova Law Review 5: 255-280.
  • Brunson S D and Herzig D J (2017), “A diachronic approach to Bob Jones: Religious tax exemptions after Obergefell”, Indiana Law Journal, 92, 1175-1219.
  • Centre d’Étude et de Recherche sur la Philanthropie. (2015), An overview of philanthropy in Europe. http://fdnweb.org/ffdf/files/2014/09/philanthropy-in-europe-overview-2015-report.pdf. Accessed 3 September 2018.
  • Council of Europe Research Divisions. (2011), Overview of the court’s case-law on freedom of thought, conscience and religion. https://www.echr.coe.int/Documents/Research_report_religion_ENG.pdf. Accessed 25 March 2018.
  • Crimm N J and Winer H L. (2013), “Tax law bans on political campaign speech by houses of worship: Inappropriate government censorship and intrusion on religion” Journal of Law, Religion, and State, 2, 101-136.
  • Curtit F and Fornerod A. (2015), “State support for religions: European regulation”, in F. Messner (ed.), Public funding of religions in Europe, Farnham: Ashgate, 3-22.
  • European Commission. (2014), Turkey 2014 progress report. https://ec.europa.eu/neighbourhood-enlargement/sites/near/files/pdf/key-documents/2014/20141008-turkey-progress-report_en.pdf. Accessed 25 December 2018.
  • European Fundraising Association. (2018), Tax incentives for charitable giving in Europe. https://efa-net.eu/wp-content/uploads/2018/12/EFA-Tax-Survey-Report-Dec-2018.pdf. Accessed 25 December 2018.
  • Faulhaber L V. (2014), “Charitable giving, tax expenditures, and direct spending in the United States and the European Union”, Yale Journal of International Law, 39, 87-129.
  • Fisher L. (2002), “Statutory exemptions for religious freedom”, Journal of Church and State, 44, 291-316.
  • Fricke M. (2016), “The case against income tax exemption for nonprofits”, St. John’s Law Review, 89, 1129-1284.
  • Gale W G and Slemrod J B. (2001), Rethinking the estate and gift tax: Overview. NBER Working Paper, No. 8205. https://www.bus.umich.edu/otpr/WP2001-5paper.pdf. Accessed 25 December 2018.
  • Garber J. (2018a), Differences between the estate tax and an inheritance tax. https://www.thebalance.com/differences-between-estate-and-inheritance-tax-3505472. Accessed 7 March 2019.
  • Garber J. (2018b), What is an Inheritance? https://www.thebalance.com/definition-of-inheritance-tax-3505560. accessed 7 March 2019.
  • Garber J. (2019), The federal gift tax and how you can avoid paying it. https://www.thebalance.com/gift-tax-exclusion-annual-exclusion-vs-lifetime-exemption-3505656. Accessed 7 March 2019.
  • Golden Writ of God v. Dept. of Rev. (1986), OTC 1897 SC S31518. Supreme Court of Oregon.
  • Greene P. (2009), Federal estate and gift taxes. https://www.cbo.gov/sites/default/files/111th-congress-2009-2010/reports/12-18-estate_gifttax_brief.pdf. Accessed 7 March 2019.
  • Howard V K. (1971), “Constitutional law: Tax exemption and religious freedom”, Marquette Law Review, 54, 386-390.
  • Iglesia Bautista El Salvador and José Aquilino Ortega Moratilla v. Spain. (1992), App. no. 17522/90. European Court of Human Rights.
  • Izzettin Dogan and Others v. Turkey. (2016), App. no. 62649/10. European Court of Human Rights.
  • Johnson B W and Eller M B. (1998), “Federal taxation of inheritance and wealth transfers”, in R. K. Miller, Jr. & S. J. McNamee (ed.), Inheritance and wealth in America. https://www.irs.gov/pub/irs-soi/inhwlttr.pdf. Accessed 2 January 2019.
  • Martin M J. (2017), “Should the government be in the business of taxing churches?”, Regent University Law Review, 29, 309-336.
  • McCormack W S. (2011), “Too close to home: Limiting the organizations subsidized by the charitable deduction to those in economic need”, Florida Law Review, 63, 911.
  • Pinho R and Rappa J. (2016), Sales tax exemption for building materials used in state construction projects. Connecticut General Assembly Office of Legislative Research. http://www.cga.ct.gov/2016/rpt/pdf/2016-R 0149.pdf. Accessed 3 September 2018.
  • Roemhildt M C. (2003), “Religious tax exemption and the charitable scrutiny test”, Regent University Law Review, 15, 295-326.
  • Seely A. (2013), VAT and Churches. House of Commons Library. https://researchbriefings.files.parliament.uk/documents/SN01051/SN01051.pdf. Accessed 3 September 2018.
  • Shertreet S. (2007), “The model of state and church relations and its impact on the protection of freedom of conscience and religion: A comparative analysis and a case study of Israel”, in W. Brugger, & M. Karayanni (ed.), Religion in the public sphere: A comparative analysis of German, Israeli, American and international law, New York: Springer, 87-162.
  • Soniaeveldt F and Zuiderwijk J. (1995), “Harmonization of inheritance, estate, and gift taxes within the EU”, EC Tax Review, 4, 88-96.The Church of Jesus Christ of Latter-Day Saints v. UK. (2014), App. no. 7552/09. European Court of Human Rights.
  • Vaughn J E. (2004), “Reaping where they have not sowed: Have American churches failed to satisfy the requirements for the religious tax exemption?”, The Catholic Lawyer, 43, 29-159.
  • Walz v. Tax Commission of the City of New York. (1970), 397 U.S. 664. U.S. Supreme Court.
  • Whitehead J W. (1991), “Tax exemption and churches: A historical and constitutional analysis”, Cumberland Law Review, 22, 521-593.
  • Yaltı B. (2013), “İbadethane Bağışlarının Vergi Matrahından İndirimi: Vergide Eşitsizlik Örneği” Marmara Üniversitesi Hukuk Fakültesi Hukuk Araştirmalari Dergisi-Özel Sayi-Prof. Dr. Nur Centel’e Armağan, 19, 429-452. (Marmara University Faculty of Law, Legal Research Journal Special Issue in Honor of Prof. Nur Centel)
  • Zelinsky E. (2017), Taxing the church: Religion, exemptions, entanglement and the Constitution. New York: Oxford University Press.
Toplam 38 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Yazarlar

Ayşe Nil Tosun

Yayımlanma Tarihi 30 Eylül 2020
Gönderilme Tarihi 18 Ekim 2019
Yayımlandığı Sayı Yıl 2020 Cilt: 38 Sayı: 3

Kaynak Göster

APA Tosun, A. N. (2020). TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 38(3), 609-628. https://doi.org/10.17065/huniibf.615307
AMA Tosun AN. TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. Eylül 2020;38(3):609-628. doi:10.17065/huniibf.615307
Chicago Tosun, Ayşe Nil. “TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 38, sy. 3 (Eylül 2020): 609-28. https://doi.org/10.17065/huniibf.615307.
EndNote Tosun AN (01 Eylül 2020) TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 38 3 609–628.
IEEE A. N. Tosun, “TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY”, Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, c. 38, sy. 3, ss. 609–628, 2020, doi: 10.17065/huniibf.615307.
ISNAD Tosun, Ayşe Nil. “TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY”. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 38/3 (Eylül 2020), 609-628. https://doi.org/10.17065/huniibf.615307.
JAMA Tosun AN. TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2020;38:609–628.
MLA Tosun, Ayşe Nil. “TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, c. 38, sy. 3, 2020, ss. 609-28, doi:10.17065/huniibf.615307.
Vancouver Tosun AN. TAX EXEMPTIONS FOR RELIGIOUS ORGANIZATIONS: THE UNITED STATES, THE EUROPEAN UNION, AND TURKEY. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2020;38(3):609-28.

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