GVK’nın 85. maddesinde gelirin toplanması ve beyanına, 86. maddesinde ise toplama yapılmayan hallere yönelik düzenlemelere yer verilmiştir. Ayrıca GVK’nın geçici maddelerinde de konuya ilişkin bazı düzenlemelere yer verilmiştir. Gelirin toplamasına yönelik düzenlemeler incelendiğinde, mükelleflerin ve idarenin iş yükünün azaltılması gibi nedenlerle beyan dışı bırakılan gelirlerin kapsamının oldukça geniş olduğu görülmekte olup, bu ise gelir vergisinde üniterliğin sağlanmasına engel olmaktadır.
The summation and declaration of income and the cases which summation is not necessary are regulated with article 85 and 86 of Income Tax Law. There are also some regulations in the temporary articles of the Income Tax Law on this subject. When the articles that regulate summation of income are analyzed, it is seen that the scope of the income which is left out of declaration is considerably broad for some reasons such as decreasing the workload of taxpayers and administraiton. However, this is an obstacle to providing unitarity in income tax.
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