Situation of Tourist Guides Against Tax Laws

Abstract

In the study, the situation of the guides in terms of various tax laws was examined. According to the Income Tax Law of the tourist guides, it was explained to which of the revenues they earned, the revenues they earn, such as commercial income, agricultural earnings, wages, self-employment earnings and others from the income and wills that are subject to income tax. In addition, in the study, the obligations regarding the commencement of employment, book keeping, documentation of payments and collection, storage and preservation of documents, etc. in terms of laws such as Turkish Commercial Code, Tax Procedure Law and Social Security Institution Legislation were also mentioned.