Türkiye ekonomisinde tarım sektörü ve tarımsal kazançların vergilendirilmesi

Agricultural sector is a sector which has differen features from other sectors. First of all, agricultural production is related ton the natural circumstances at close range and it is not possible to change these circumstances. Agricultural sector is known as "a sector with problems" all around the world because of its unigue features and its power is reduced with the economic growth. Agricultural sector has tended to lose its power year by year in our country, too.But it still has an important place in our country's economy. The subject of the taxation of the agricultural sector has been a subject that has been considered seriously both in the past and present. Different policies have been improved about the subject of taxation. As for today, the taxation of the agricultural sector is done within the system of general income taxation which is being applied in the country and influence is being tried to be gained by the way of various security precations. Agricutural income is taxed within the system of income tax in our country. The revenue of taxes is being tried to be gained by the way of taxation in the source and the system of minumum agricultural taxation. Difficulties are seen in the taxation of agriculture in our country, too as well as in whole world. Agricultural income is limited because of agriculture's being dependant on natural circumstances. And this affects the revenue of taxes to be gained from agriculture negatively. But agricultural income may be obtained in spite of all the effects of natural circumstances. Then, in the taxation of this agricultural XIU income, some difficulties appear derived from the underdevelopment of the economy in our country, there are not any detailed statistic datum which manifest the distribution of the collected taxes according to the sortsof income. But according to our subjective evalutation, it can be said that the share of agriculture is 4 % in overal income tax. In this case, the burden of agricultural income tax is approximately 1,72 %. This is a low rate and causes injustice in taxation. As for the laws of income tax in our country, a burden over 10 % can be formed without any trickles or leaks. But this burden of income tax (1,72 %) is too much below the legal cost that must be. This situtation happens because of the unrecorded operations in the trade of the agricultural products. In order to provide efficiency in the taxation of the agricultural sector, control on this sector must be intensified and educational programs must be develeped for the farmers and the tax management must be organized again in an efficient way. XIV