lump-sum tax

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00:55 Dec 16, 2020
English to Turkish translations [PRO]
Bus/Financial - Finance (general)
Additional field(s): Business/Commerce (general), Economics, Marketing / Market Research
English term or phrase: lump-sum tax
Definition from The Economist:
A tax that is the same amount for everybody, regardless of income or wealth. Some economists argue that this is the most efficient form of TAXATION, as it does not distort incentives and thus it has no DEADWEIGHT COST. This is because each person knows that whatever they do they will have to pay the same amount. It is also cheap to administer, as there is no complex process of measuring each person's INCOME and ASSETS in order to calculate their tax bill.

Example sentence(s):
  • The lump-sum tax system is superior if there are no errors in classifying individuals but, when enough mistakes are made, income taxation may be the preferred system. Science Direct
  • Iowa lump-sum tax applies only if federal form 4972 was used to compute the federal tax on any portion of the lump-sum distribution. Iowa Department of Revenue
  • The lump-sum tax is calculated upon the annual expenses borne by the applicant individual considering his or her standard of living, as well as by those people he or she takes care of. These expenses represent the taxable base for the computation of the tax due. modaq
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Question posted on behalf of translation team:
GBK economics and finances specialistsGBK economics and finances specialists


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Summary of translations provided
5Götürü vergi
Salih YILDIRIM
4 +1Basit usulde vergi
Burcin Bozdag
3Götürü usul vergi
Burcin Bozdag


  

Translations offered


6 hrs   confidence: Answerer confidence 5/5
Götürü vergi


Definition from own experience or research:
Götürü vergi tahsili için gereken idari masraf azdır.

Example sentence(s):
  • The lump-sum tax system is superior if there are no errors in classifying individuals but, when enough mistakes are made, income taxation may be the preferred system. - Science Direct  

Explanation:
Bu T.C.Devletinki en yaygın vergilendirme sistemi olup çoqunlukla esnaflar tarafından tercih edilir.
Salih YILDIRIM
United States
Local time: 02:18
Native speaker of: Native in TurkishTurkish
PRO pts in category: 24

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Kübra Gizem Özen Demirtaş: Maktu Vergi
7 days

neutral  Burcin Bozdag: GVK'da yer alan “götürü usulde vergi” ibaresi 22/7/1998 tarihli ve 4369 sayılı Kanunun 81. maddesiyle “basit usulde vergi" terimiyle değiştirilmiş
15 days

No  Selçuk Dilşen: There are no sources and no new example sentences provided. The explanation provided is not correct and satisfactory.
29 days
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15 days   confidence: Answerer confidence 3/5Answerer confidence 3/5
Götürü usul vergi


Definition from Mevzuat Bilgi Sistemi - GVK:
Gelir Vergisi Kanununa göre kazançları götürü usulde tespit edilen ticaret ve serbest meslek erbabı götürü usulde vergilendirilir.

Maktu vergi de benzer ancak fixed tax teriminin karşılığı olarak çıkıyor karşımıza.

Example sentence(s):
  • --- 31/12/1988 tarihi itibarı ile götürü usule tabi olmanın şartlarını taşıdıkları ve 31/12/1988 tarihine kadar bağlı bulundukları vergi dairesine yazılı olarak başvurdukları takdirde, 1/1/1989 tarihinden itibaren götürü usulde vergilendirilirler. - GELİR VERGİSİ KANUNU (G.V.K.)  
  • Götürü usulde vergilendirilen mükelleflerin vergilendirme döneminden bir önceki takvim yılı içindeki alış ve giderlerine ait her bir fatura ve benzeri vesikada gösterilen katma değer vergilerinin %30'u, bu maddenin ikinci fıkrasına göre hesaplanan katma değer vergisinden indirilir. - VergiNet  
Burcin Bozdag
Turkey
Local time: 09:18
Native speaker of: Native in TurkishTurkish
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15 days   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Basit usulde vergi


Definition from Paraşüt Blog:
Gelir Vergisine tabi olan ticaret ve sanat erbapları kazancın tespiti bakımından “Basit Usulde Gelir Vergisine Tabi Olanlar” ve “Gerçek Usulde Gelir Vergisine Tabi Olanlar” olarak ikiye ayrılırlar.

İkisinin arasındaki farkı inceleyecek olursak Gerçek Usule Tabi olan mükellefler KDV, gelir vergisi, stopaj vergisi öderken Basit Usule Tabi olan mükellefler yalnızca basit usulde ticari kazançlarının vergisini öder. İki usulde de ödenmesi gereken sabit bir rakam bulunmamakla birlikte bu noktada ödenecek vergi tutarı elde edilen kazanca göre belirlenir.

Example sentence(s):
  • Ticari kazanç, Vergi Usul Kanunu hükümlerine ve bu kanunda yazılı gerçek (Bilanço veya işletme hesabı esası) veya basit usullere göre tespit edilir.(1) (1) Bu fıkrada yer alan “götürü” ibaresi 22/7/1998 tarihli ve 4369 sayılı Kanunun 81 inci maddesiyle “basit” olarak değiştirilmiş ve metne işlenmiştir. - Genel Vergi Kanunu  

Explanation:
Daha önceden “götürü usulde vergi/vergilendirme” olarak adlandırılan terim daha sonra “basit usulde vergi/vergilendirme” olarak değiştirilmiş. GVK metninde terimler aratılarak incelenebilir.
Burcin Bozdag
Turkey
Local time: 09:18
Native speaker of: Native in TurkishTurkish

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Selçuk Dilşen: The criteria of a good answer are met.
14 days
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