The Regulations That Influenced the Formation of the Conception of Accounting in Turkey during the Beginning of the Republic Era (1923 - 1930)
Abstract
After the declaration of the Turkish Republic in 1923, there was a need for reform in legislation in order to transform law and public structure from the effects of Sharia Law to the secular system. The new constitution and the Turkish Civil Code were among the basic laws enacted after the start of this new era. In addition, the Turkish Commerce Code was enacted in 1926. This included statements regarding the first book of accounts in Turkey: the book of first entry, inventory and balance books and the ledger book.
The second group of laws that influenced the formation of the conception of accounting in Turkey was related to taxation. Within the examined period three main tax laws were put into effect. The Profit Tax, Transaction Tax and Consumption Tax Codes called for the keeping of private books in addition to the book of accounts determined in the Commerce Code.
During the first years of the republic it was observed that the accounting system was determined by the definition of bookkeeping that was written in each different tax law. The reasons for this condition were the absence of a uniform system of accounts and the deficiency of a unique tax procedure code at the outset.
Keywords
References
- Güvemli O. & Güvemli B. (2007). “The Birth and Development of and Accounting Method in the Middle East (Merdiban Method)” Paper, The Fifth Accounting History International Conference, 2007, Banff - Canada
- Güvemli O., (2000). Türk Devletleri Muhasebe Tarihi, Tanzimat’tan Cumhuriyet’e, 3.Cilt, Istanbul: İYMMO.
- Güvemli, O. (2001). Türk Devletleri Muhasebe Tarihi - Cumhuriyet Dönemi, XX. Yüzyıl (Cilt IV). İstanbul: Proje Danış A.Ş.
- Güvemli, O., & Aslan, M. (2018). Türkiye Muhasebeciler Günü Hangi Gün Olmalı? Muhasebe ve Finans Tarihi Araştırmaları Dergisi (14), 64 - 91.
- Official Gazette (1925). Aşarın İlgası ile Yerine İkame Edilecek Vergi Hakkında Kanun, date: 17 February 1925, Official Gazette Date & No: 23 February 1925 & 84.
- Official Gazette (1926a). The Turkish Commerce Code (Türk Ticaret Kanunu), Law No & date: 865 & dated 29 May 1926, Official Gazette Date & No: 28 June 1926 & 406.
- Official Gazette (1926b). The Profit Tax Code (Kazanç Vergisi Kanunu), Law No & date: 755 & 27 February 1926, Official Gazette Date & No: 14 March 1926 & 321.
- Official Gazette (1926c). Turkish Civil Code (Türk Medeni Kanunu), Law No & date: 743 & 17 February 1926, Official Gazette Date & No: 4 April 1926 & 339.
- Official Gazette (1926d). The Law on Obligation to Use Turkish on Business Enterprises (İktisadi Müesseselerde Mecburi Türkçe Kullanılması Hakkında Kanun), Law No & date: 805 & 10 April 1926, Official Gazette Date & No: 22 April 1926 & 353.
- Official Gazette (1926e). The Code of Obligations (Borçlar Kanunu), Law No & date :818 & 22 April 1926, Official Gazette Date & No: 8 May 1926 & 366.
- Official Gazette (1927a). The Transaction Tax Law (Muamele Vergisi Yasası), Law No & date: 1039 & 21 May 1927, Official Gazette Date & No: 21 May 1927 & 598.
- Official Gazette (1927b). The Industrial Encouragement Law (Teşvik-i Sanayi Kanunu), Law No & date: 1055 & 28 May 1927, Official Gazette Date & No: 15 June 1927 & 608.
- Official Gazette (1927c). The General Accounting Law (Muhasebe-i Umumiye Kanunu), Law No & date: 1050 & 14 June 1927, Official Gazette Date & No: 14 June 1927 & 607.
- Official Gazette (1928). The Code of Turkish Alphabet (Türk Harflerinin Kabul ve Tatbiki Hakkında Kanun), Law No & date: 1353 & 1 November 1928, Official Gazette Date & No: 3 November 1928 & 1030.
- Official Gazette (1930). The Consumption Tax Code (Dahili İstihlak (Tüketim) Vergisi Kanunu), Law No & date: 1072 & 15 October 1930, Official Gazette Date & No: 17 November 1930 & 1649.
- Ülkmen, İ.H., (1939). Muamele ve İstihlak Vergileri. Istanbul: Maarif Matbaası.
Cumhuriyet Döneminin Başlangıcında (1923 - 1930) Türkiye'de Muhasebe Anlayışını Etkileyen Düzenlemeler
Abstract
1923 yılında Türkiye Cumhuriyeti'nin ilanından sonra, hukuk ve kamu yapısını Şeriat hukunun etkilerinden laik sisteme dönüştürmek için mevzuatta reform yapılmasına ihtiyaç duyulmuştur. Bu yeni dönemin başlangıcından sonra çıkarılan temel kanunlar arasında yeni Anayasa ve Türk Medeni Kanunu da yer almaktaydı. Ayrıca 1926 yılında Türk Ticaret Kanunu çıkarılmıştı. Bu yasa, Türkiye'deki ilk muhasebe defterine ilişkin ifadeleri içeriyordu: yevmiye defteri, envanter ve bilanço defterleri ve defter-i kebir.
Türkiye'de muhasebe anlayışının oluşumunu etkileyen ikinci grup kanunlar vergilendirme ile ilgiliydi. İncelenen dönem içinde üç ana vergi kanunu yürürlüğe girmişti. Kazanç Vergisi, Muamele Vergisi ve Tüketim Vergisi Kanunları, Ticaret Kanunu'nda belirlenen muhasebe defterlerinin yanı sıra özel defterlerin de tutulmasını zorunlu kılıyordu.
Cumhuriyetin ilk yıllarında muhasebe sisteminin, her farklı vergi kanununda yazılı olan defter tutma tanımına göre belirlendiği görülmüştür. Bu durumun nedenleri, başlangıçta tekdüzen bir muhasebe sisteminin olmaması ve tek bir vergi usul kanununun bulunmamasıdır.
Keywords
References
- Güvemli O. & Güvemli B. (2007). “The Birth and Development of and Accounting Method in the Middle East (Merdiban Method)” Paper, The Fifth Accounting History International Conference, 2007, Banff - Canada
- Güvemli O., (2000). Türk Devletleri Muhasebe Tarihi, Tanzimat’tan Cumhuriyet’e, 3.Cilt, Istanbul: İYMMO.
- Güvemli, O. (2001). Türk Devletleri Muhasebe Tarihi - Cumhuriyet Dönemi, XX. Yüzyıl (Cilt IV). İstanbul: Proje Danış A.Ş.
- Güvemli, O., & Aslan, M. (2018). Türkiye Muhasebeciler Günü Hangi Gün Olmalı? Muhasebe ve Finans Tarihi Araştırmaları Dergisi (14), 64 - 91.
- Official Gazette (1925). Aşarın İlgası ile Yerine İkame Edilecek Vergi Hakkında Kanun, date: 17 February 1925, Official Gazette Date & No: 23 February 1925 & 84.
- Official Gazette (1926a). The Turkish Commerce Code (Türk Ticaret Kanunu), Law No & date: 865 & dated 29 May 1926, Official Gazette Date & No: 28 June 1926 & 406.
- Official Gazette (1926b). The Profit Tax Code (Kazanç Vergisi Kanunu), Law No & date: 755 & 27 February 1926, Official Gazette Date & No: 14 March 1926 & 321.
- Official Gazette (1926c). Turkish Civil Code (Türk Medeni Kanunu), Law No & date: 743 & 17 February 1926, Official Gazette Date & No: 4 April 1926 & 339.
- Official Gazette (1926d). The Law on Obligation to Use Turkish on Business Enterprises (İktisadi Müesseselerde Mecburi Türkçe Kullanılması Hakkında Kanun), Law No & date: 805 & 10 April 1926, Official Gazette Date & No: 22 April 1926 & 353.
- Official Gazette (1926e). The Code of Obligations (Borçlar Kanunu), Law No & date :818 & 22 April 1926, Official Gazette Date & No: 8 May 1926 & 366.
- Official Gazette (1927a). The Transaction Tax Law (Muamele Vergisi Yasası), Law No & date: 1039 & 21 May 1927, Official Gazette Date & No: 21 May 1927 & 598.
- Official Gazette (1927b). The Industrial Encouragement Law (Teşvik-i Sanayi Kanunu), Law No & date: 1055 & 28 May 1927, Official Gazette Date & No: 15 June 1927 & 608.
- Official Gazette (1927c). The General Accounting Law (Muhasebe-i Umumiye Kanunu), Law No & date: 1050 & 14 June 1927, Official Gazette Date & No: 14 June 1927 & 607.
- Official Gazette (1928). The Code of Turkish Alphabet (Türk Harflerinin Kabul ve Tatbiki Hakkında Kanun), Law No & date: 1353 & 1 November 1928, Official Gazette Date & No: 3 November 1928 & 1030.
- Official Gazette (1930). The Consumption Tax Code (Dahili İstihlak (Tüketim) Vergisi Kanunu), Law No & date: 1072 & 15 October 1930, Official Gazette Date & No: 17 November 1930 & 1649.
- Ülkmen, İ.H., (1939). Muamele ve İstihlak Vergileri. Istanbul: Maarif Matbaası.
Details
| Primary Language | English |
|---|---|
| Subjects | History of Accounting |
| Journal Section | Research Article |
| Authors | |
| Early Pub Date | January 29, 2024 |
| Publication Date | January 29, 2024 |
| Published in Issue | Year 2024 Issue: 26 |
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