Multi Ledger Period in Turkish Accounting History: 1926-1949

Year 2018, Issue: 15, 39 - 66, 01.07.2018

Yusuf Sürmen , Yaşar Bayraktar Oktay Güvemli

Abstract

According to the accounting historians, accounting practices have mediated mutual accounts, determination of the profit or loss and identification of assets and resources until the end of the XIX. century. However profit tax law and income tax law have begun to be
implemented after the XIX. century. Thus the effects of taxation on accounting practices were observed. So thanks to these developments
recording layout and unity of financial statements were provided. Furthermore these developments have supported the formation of a
uniform accounting framework.
Approximately twenty-five years of the Republic in Turkey,1923-1949 period has two important tax reforms. The first of these reforms was Transaction Tax Law in 1926 and Profit Tax Law in 1927. Second reform that was enacted in 1949 Income Tax Law, Corporate Tax Law and Tax Procedure Law. Apart from these, the effects of Turkish Commercial Law that was renovated in 1926 on accounting practices should also be noted.

The order brought by Turkish Republic, on one hand was increasing the significance of accounting, balance sheet and profit-loss statements, on the other hand was rising the need of auditing for the accruacy of declared taxes. double entry bookkeeping’s ledger system was taken part in the Commercial Law. However, this method wasn’t sufficiently known and widely used. Thereby the legislator has chosen to put additional ledger to each tax laws for the control of applications. Therefore the implementation of additional ledger as well as ledger in Commercial Law has caused 7-8 book keeping for a business. Multi ledger period continued until 1949 Tax Reform.
1949 Tax Reform that is made by revising and renewing the contemporary taxation, has underlied the basis of tax practices throughout the XX. century. With the successful tax practices, accounting and accounting profession developments was achieved within the framework of tax laws.

Keywords

Turkish Accounting History, Multi Ledger Period, Bookkeeping T axation, Double-Entry

References

• Primary Sources
• Aşarın İlgası ve Yerine İkame Edilecek Vergi Hakkında Kanun (17.02.1925 Date, Nr.552)
• Dahili İstihlak Vergisi Kanunu (12.06.1930 Date, Nr. 1718) Kanun-i Ticaret (1926)
• Kazanç Vergisi Kanunu (26.02.1926 Date and Nr. 755)
• Muamele Vergisi Kanunu (21.05.1927 Date and Nr. 1039)
• Türk Vergi Kanunları Gerekçeleri (1987), Gelir Vergisi Kanunu, Cilt 1, Ankara.
• Türk Vergi Kanunları Gerekçeleri (1988), Kurumlar Vergisi Kanunu, Cilt 2, Ankara.
• Türk Vergi Kanunları Gerekçeleri (1988), Vergi Usul Kanunu, Cilt 3, Ankara.
• Üçüncü, Nihat Ali (1943), Kazanç Vergisi Şerh ve İzahları, İstanbul.
• Secondary Sources:
• Akın, Fehmi (1924), Anayasası’nın Modernleşme Açısından Anlamı, Afyon Kocatepe Üniversitesi-Sosyal Bilimler Dergisi, Atatürk Özel Sayısı 8(3), ss.1-12.
• Alaybek, Ali (1939), Muamele Vergisi Hakkında Proje, İstanbul.
• Bilgiç, Emin (1963), Eski Mezopotamya Kavimlerinde Kanun Anlayışı ve An’anesi, Ankara Üniversitesi-Dil ve Tarih- Coğrafya Dergisi, 21(4), ss.103-119.
• Black, Pa and Ai Mohamed (2006), Sin Taxes and Poor Households: Unanticipated Effects, South African Journal of Economics, 74(1), pp.131-136.
• Coşkun, Ali (2003), Cumhuriyetin İlk Yıllarında Türkiye Ekonomisi, Atatürkçü Düşünce Dergisi, Sayı 4, ss.72-77.
• Erol, Mikail ve Atmaca, Metin (2015), Ticaret Meslek Liselerindeki Muhasebe Eğitiminin Tarihi Gelişimi, Muhasebe ve Finans Tarihi Araştırmaları Dergisi, Sayı 8, ss.79- 100.
• Ezzamel, Mahmoud and Hoskin, Keith (2002), Retheorizing Accounting Writing and Money With Evidence From Mesopotamia and Ancient Egypt, Critical Perspectives on Accounting, 13, pp.333-367.
• Güvemli, O. ve Şişman B.(2010), Türkiye Cumhuriyet’inde bir Vergi Denetim Organı – Hesap Uzmanları Kurulu: Kuruluş ve Gelişimi, 2.BMAC, 15-18 Eylül, Istanbul.
• Güvemli, Oktay (2000), Türk Devletleri Muhasebe Tarihi, Tanzimat’tan Cumhuriyete, Cilt 3, İstanbul.
• Güvemli, Oktay (2001), Türk Devletleri Muhasebe Tarihi, Cumhuriyet Dönemi, Cilt 4, İstanbul.
• Güvemli, Oktay (2003), İktisadi ve Ticari İlimler Akademileri Tarihi, İstanbul.
• Musgrave, Richard A. and Musgrave, Peggy B. (1976), Public Finance in Theory and Practice, International Student Edition, 2nd Edition, Tokyo.
• Neurisse, Andrea (1978), Historie de l’lmport, Presse Universitaire de Paris, France.
• Pamuk, Şevket (2014),Türkiye’nin 200 Yıllık İktisadi Tarihi, İstanbul.
• Semiz, Yaşar (1996), Atatürk Döneminin İktisadi Politikası-Milli İktisat ve Tasarruf Cemiyeti, Saray Kitabevi, Konya.
• Yüksel, Sera Reyhani (2014), Türk Medeni Kanunu Bakımından Kadın-Erkek Eşitliği, Gazi Üniversitesi-Hukuk Fakültesi Dergisi, 18(2), ss.175-200.