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VERGİ İSTİSNALARI
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VERGİ İSTİSNALARI
(Dictionary of Economics) :
Vergiye tabi olması gereken bir vergi konusunun çeşitli nedenlerle (Sosyal, ekonomik, vb.) yasada belirtilen kapsam ve ölçülerde vergilendirilmemesi. Konuda kısıntı yapılması halinde ortaya çıkan vergi istisnası, tanım olarak esas itibariyle, vergilendirilmesi öngörülmüş bir konunun kısmen veya tamamen, devmalı ya da geçici olarak vergi dışında tutulmasıdır. Vergi muafiyetinden ayrı bir kavramdır. Muafiyette belirli kişilerin veya grupların tamamen, kısmen ya da geçici olarak vergi yükümlüğü dışında tutulmalarını ifade eder.
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