34. International Public Finance Conference
Comparison of Merchant-artisan From Trade and Tax LawMuhammet Durdu, Ümit Süleyman Üstün
Real person revenues occurs; coomercial gains, agricultural gains, fees, self employment, real estate properties, movable rentals and other earnings and revenues. The distinction between the merchant and the artisan is considered as a distinction made within the component of the commercial gain. This distinction, as a rule, quantitative limit is put; large-volume traders are named merchant, the others are called artisan. The distinction between merchants and artisans is noteworthy as the distinction to which many important rulings are attached to the conclusions of tax and commercial law. In general, it is observed that, while more responsibility is imposed on merchants, artisans are more likely to seek protection. In the study, trade law and tax law will be compared in terms of merchant-artisan discrimination and it will be investigated whether the discrimination made has caused fair outcomes. The concept of artisan is more broadly regulated in commercial law. It would not be correct to say that the narrowing of the artisan concept in the tax law brings too much burden to the commercial earners in terms of their material and formal assignments. Because, in the tax law, differences are created between the people who are accepted as taxpayers, and they have more tasks for large-volume commercial gains and less material and formal tasks for small-volume commercial gains.