Vergisel Boyutuyla Ölüm Tazminatı
Journal: Necmettin Erbakan Üniversitesi Hukuk Fakültesi Dergisi (Necmettin Erbakan University Faculty of Law Review) (Vol.5, No. 1)Publication Date: 2022-06-29
Authors : Erdem Utku ÇAKIR;
Page : 16-40
Keywords : Termination of Service Contract; Death of Employee; Death Compensation; Tax Subject; Inheritance and Transfer Tax.;
Abstract
Death, which symbolizes separation from the physical world, has some consequences in the field of law. Death causes the termination of service contracts as well as ending the real personality. Pursuant to a provision introduced by the Turkish Code of Obligations numbered 6098, which is not included in the abolished Code of Obligations, the employer has an obligation to make a payment to the surviving spouse, minor children, or dependents, starting from the date of death of the employee. The said payment, which is made on the basis of the last bare wage of the worker, brings some financial consequences. In the first part of the study, the legal nature of the payment called "death compensation" will be discussed and the payment terms, amount, beneficiaries holders will be explained; Questions such as how the payment will be divided among the beneficiaries will be answered. In the second part, the situation of death compensation against some selected taxes will be tried to be explained in the light of legislation, judicial decisions and the views of the administration. Considering that the payment made in accordance with the obligation based on the law in line with the realization of the social state character, aims to alleviate the sadness and possible financial losses caused by the death of the worker, especially in the eyes of the beneficiaries, it would be appropriate to exclude it from the subject of the tax.
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Last modified: 2022-07-03 21:01:38