INCOME TAX OBTAINED FROM ATHLETE WAGES: EVALUATION IN TERMS OF PRINCIPLE OF UNEARMARKING

Abstract

Tax is a financing tool that is collected in order to meet the needs of society and has the largest share in public revenues. While there are more than one element that constitutes the subject of taxes, one of them related to income tax is the wage earned in return for labor. In this context, one of the absolute wages in the GVK is the income earned by the athletes in return for their labor. The taxes levied on the incomes of the athletes are also recorded in the budget revenues like other taxes, but their allocation to certain expenditures is restricted in accordance with the principle of decentralization in Article 13/g of the Public Financial Management Control Law No. 5018. However, with the Regulation on the Transfer of the Share Determined from the Income Tax Collected by Withholding from the Athletes' Wages through Withholding, published in the Official Gazette dated 31.12.2020 and numbered 31351, regarding the income tax obtained from the athlete's wages, it is seen that there is a deviation from the principle of decentralization.