Madencilik sektöründe arama, geliştirme ve üretim faaliyetlerinin Vergi Usul Kanunu ve Türkiye Finansal Raporlama Standartları açısından incelenmesi
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Dosyalar
Tarih
2019-09-16
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Işık Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Attribution-NonCommercial-NoDerivs 3.0 United States
Attribution-NonCommercial-NoDerivs 3.0 United States
Özet
Tarih öncesi çağlardaki taş devirleri sonrasından bugüne değin tüm gelişim aşamalarında itici güç olarak yerini almış olan doğal yeraltı kaynakları, yani ezici çoğunlukla madenler; tarih boyunca tüm uygarlıklar ve devletlerce, bir yandan diğer devletler nezdinde üstünlük sağlamak, öte yandan da çağın ve coğrafyanın gerekliliklerine göre araç-gereç yaparak gelişim sağlamak amacıyla yer altından çıkartılmış ve işlenerek gündelik hayattaki yerini almıştır. Dünya üzerindeki maden yoğun ülkelerin maden çeşitliliği haritalarına bakıldığında, bu bakımından çok zengin olan Türkiye, rezerv bakımından da kimi elementler bakımından dünyada sayılı ülkeler arasında olma özelliği taşır. Buna rağmen, özellikle Cumhuriyet’in ilk yıllarında bir devlet politikası olarak yapılan madencilik sektörü yatırımları, 1950’li yıllara doğru azalarak neredeyse sıfır düzeyine gerilemiştir. Bu durum, ülkemizde varolan yer altı kaynaklarının yeterince açığa çıkarılamamasına yol açmış, kamu sektöründeki yatırımların azalması ve özel sektöre de gerekli teşviklerin sunulmaması nedeniyle de, sektörün, ekonomik alanda etkisiz bir role bürünmesine neden olmuştur. Son yıllarda ülkemizdeki kimi teşvik unsurlarının yanında, uluslararası ve yerli yatırımcıların da kayda değer girişimlerde bulunduğu madencilik sektörü, hakettiği konuma ulaşma yolunda ilerlemekte olup ciddi başlangıç yatırımları gerektirdiğiyse, sektör verileri göz önünde bulundurulduğunda, aşikârdır. Bu yatırımların, ilgili ulusal ve uluslararası vergi mevzuatlarınca sistematik olarak maliyet perspektifi bakımından kayıt altına alınması ve raporlanması ise, sektörün geleceği bakımından önem arz etmektedir. Bu çalışmada, madencilik sektöründeki farklı aşamalara işaret eden araştırma, geliştirme ve üretim faaliyetlerinin Vergi Usul Kanunu özelinde Türk Vergi Mevzuatı ve Uluslararası Finansal Raporlama Standartları (IFRS) açılarından incelenmesine yer verilmeye çalışılmıştır. Mevzuatî ve sektörel-ekonomik bilgi ve verilerin sonrasındaysa uygulama örnekleri ile söz konusu faaliyetlerin incelenmesinin "Vergi Usul Kanunu"nda ve "Uluslararası Finansal Raporlama Standartları"nda nasıl bir incelemeye tabii tutulduğu, iki metodoloji arasındaki değişik kayıtlama ve yöntemleri göz önünde bulundurularak aradaki farkların yorumlanması ve madencilik sektörü faaliyetlerinin maliyetlendirilmesinde ve finansal raporlanmasında uygulamaya dönük bilimsel boşlukların doldurulması amaçlanmaktadır. Çalışma süreci boyunca, çalışma konusuna ilişkin detaylı akademik ve sektörel çalışmaya ender oranda rastlanması ise dikkat çekmiştir. Çalışmada, madencilik ve maden işletmeciliğine ilişkin bir maden sahasının ilgili araştırma, geliştirme ve üretim faaliyetlerine ilişkin mevzuat genel hatlarıyla incelenmiş, Türk Vergi Mevzuatı ve Uluslararası Finansal Raporlama Standartları düzenlemelerine ait uygulama örneklerine yer verilmeye çalışılmıştır.
Natural underground sources have taken their place as a promoter force in all stages of development from prehistoric times to today. In particular, mines have become a symbol of power by means of all civilizations and states throughout history, with the aim of gaining superiority over other states. In addition to this, the needs of both the living quarters and the era were taken into consideration and processed in this direction in daily life. When looked at the mining-intensive countries on the world map diversity of minerals, Turkey has bonanza, at meanwhile, it has become a pioneer among the few countries in the world in terms of reserves and some elements. Notwithstanding, the mining sector investments, which were made as a state policy in the first years of the Republic, have declined to almost zero level in the 1950s. This situation led to the insufficient disclosure of the existing underground resources in our country. Decreasing investments in the public sector and the lack of necessary incentives for the private sector have caused the mining sector to be economically hampered. In recent years, mining has become a sector which international and domestic investors have made remarkable initiatives besides some incentives in our country, as well as the progress of the mining sector on the path it targets, it is quite obvious that significant investments are required for mining activity. It has been important for the future of the sector to the registry and report these investments in a systematic manner in terms of cost perspective according to national and international tax legislation. In this study, it has been tried to include research, development and production activities that point to different stages in mining sector in terms of Tax Procedure Law and Turkish Tax Legislation and International Financial Reporting and Standards. Legislation and economic data for the sector are presented, as well as examples of how the tax procedure law and international financial reporting standards are subject to review. The differences between the two methodologies were put forward and the purpose was to interpret the differences and to fill in the practical scientific gaps in the costing and financial reporting of the mining sector activities. During the study period, it was noteworthy that the academic and sectoral studies on the study subject were rare. In the study, a mining site related to mining and mining operations; General information on sectoral and tax legislation regarding research - development and production activities is given. In addition, different aspects of the mining sector, such as property structure, depreciation and research-development expenses, have been tried to be analyzed and examples of practices related to Turkish Tax Legislation and International Financial Reporting Standards are included.
Natural underground sources have taken their place as a promoter force in all stages of development from prehistoric times to today. In particular, mines have become a symbol of power by means of all civilizations and states throughout history, with the aim of gaining superiority over other states. In addition to this, the needs of both the living quarters and the era were taken into consideration and processed in this direction in daily life. When looked at the mining-intensive countries on the world map diversity of minerals, Turkey has bonanza, at meanwhile, it has become a pioneer among the few countries in the world in terms of reserves and some elements. Notwithstanding, the mining sector investments, which were made as a state policy in the first years of the Republic, have declined to almost zero level in the 1950s. This situation led to the insufficient disclosure of the existing underground resources in our country. Decreasing investments in the public sector and the lack of necessary incentives for the private sector have caused the mining sector to be economically hampered. In recent years, mining has become a sector which international and domestic investors have made remarkable initiatives besides some incentives in our country, as well as the progress of the mining sector on the path it targets, it is quite obvious that significant investments are required for mining activity. It has been important for the future of the sector to the registry and report these investments in a systematic manner in terms of cost perspective according to national and international tax legislation. In this study, it has been tried to include research, development and production activities that point to different stages in mining sector in terms of Tax Procedure Law and Turkish Tax Legislation and International Financial Reporting and Standards. Legislation and economic data for the sector are presented, as well as examples of how the tax procedure law and international financial reporting standards are subject to review. The differences between the two methodologies were put forward and the purpose was to interpret the differences and to fill in the practical scientific gaps in the costing and financial reporting of the mining sector activities. During the study period, it was noteworthy that the academic and sectoral studies on the study subject were rare. In the study, a mining site related to mining and mining operations; General information on sectoral and tax legislation regarding research - development and production activities is given. In addition, different aspects of the mining sector, such as property structure, depreciation and research-development expenses, have been tried to be analyzed and examples of practices related to Turkish Tax Legislation and International Financial Reporting Standards are included.
Açıklama
Text in Turkish ; Abstract: Turkish and English
Includes bibliographical references (leaves 157-161)
x, 161 leaves
Includes bibliographical references (leaves 157-161)
x, 161 leaves
Anahtar Kelimeler
Madencilik sektörü, Maden işletmeciliği, Vergi hukuku, TFRS-6 maden kaynaklarının araştırılması ve değerlendirilmesi standardı, Mining sector, Mining management, Tax law, IFRS 6 mining resources investigation and evaluation standard
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Köker, E. (2019). Madencilik sektöründe arama, geliştirme ve üretim faaliyetlerinin Vergi Usul Kanunu ve Türkiye Finansal Raporlama Standartları açısından incelenmesi. İstanbul: Işık Üniversitesi Sosyal Bilimler Enstitüsü.