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Abstract


TAX REGULATIONS AND REFLECTIONS TO ACCOUNTING IN FINANCIAL TRANSACTIONS IN THE COVID-19 PROCESS

The Covid-19 global epidemic has had negative effects in many areas including the health care system, social life and in the education system in Turkey, as well as globally. One of the most important areas of its effect is in the economy. As in every extraordinary period, market disruption and breakdown of the operation of the markets gave rise to the need for financing, and the state attempted to meet this need with economic support packages. In order to recover the economy and close the production gap, certain economic instrument, such as tax and insurance premium debt deferrals, reduced work allowances and social benefits have been introduced. Increased state spending has put an additional cost on the state budget beyond what is planned on the fiscal new year. The additional cost has revealed the need for additional sources of income and led to additional tax increases as a source of self-financing. With the recent arrangements, the Income Tax rate of revenue received through deductions (withholdings) for a number of financial transactions, together with the Banking and Insurance Transactions Tax (BSMV) rate have been increased. The aim of this study is to evaluate the scope, objectives and effects of tax increases on certain financial transactions, and at the same time, aims to show their effects on the accounting system.



Keywords
Key Words: Covid-19, Securities Will, Tax Regulations



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