2011 Cilt 30 Sayı 1

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Analysis of the taxation of professional sportsmen in Turkey: a comparison with Germany
(Uludağ Üniversitesi, 2011) Kılıçaslan, Harun; İktisadi ve İdari Bilimler Fakültesi; Maliye Bölümü
In this paper is explained the taxation of the salaried professional sportsmen under the domestic law of Turkey and Germany. There are special regulations in the Turkish income tax law where the professional sportsmen are treated separately. In contrast to the Turkish income tax law, the salaried professional sportsmen in the German income tax law are not treated separately. There are no special tax rates or otherwise tax breaks applied. The tax burden on salaried professional sportsmen in Germany is significantly higher than in Turkey. In this work, you come to the conclusion that the tax rates of the salaried professional sportsmen in Turkey too low is. Although with this regulation the indirect support of sport intended is, there is lack of sufficient social and economic reasons for this application. The fundament of this paper is law.