TÜRKİYE’DE VERGİ AFLARININ VE VERGİ YAPILANDIRILMASININ İNCELENMESİ (2000-2021 YILLARI ARASI)
Date
2021-11-14
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Abstract
Günümüzde devletin faaliyetlerini sürdürmek ve kamu hizmetlerini yerine
getirmek için kullandığı en önemli kaynak şüphesiz vergilendirmedir. Anayasamız,
ülkede yaşayan ve kamu hizmetlerinden yararlanan tüm gerçek ve tüzel kişilerin
kamu hizmetlerinin finansmanı için vergilendirildiğini ve bu nedenle vergi ilişkisinin
bir parçası olduğunu öngörmektedir. Vergi ilişkisinde devlet, kamu hizmetlerinden
yararlananlardan vergi tahsil etmektedir. Mükellefleri vergi borçlarını ödediğinde
devlet için bu vergi talebi ortadan kalkmaktadır. Ancak bazı durumlarda vergi
mükellefi, vergiyi ödemese bile devlet bazen vergi mükellefinin rahatlığı için, bazen
özel durumlarda vergiden muaf tutabilmektedir. Zaman aşımı, muafiyet ve vergi affı
gibi doğal olmayan nedenlerden dolayı vergi alacaklarının ortadan kalkması ya da
yapılandırılması, ana gelir kaynağı vergilendirme olan Türkiye gibi gelişmekte olan
ülkelerde ele alınması gereken önemli bir konudur. Bu bağlamda devletin vergide
yapılandırmaya gitmesinin nedenleri bu çalışmada ayrıntılı olarak açıklanmaktadır.
Bununla birlikte vergi affı ve yapılandırma, devletlerin vergi alacaklarını iptal
etmelerinin nedenlerinden biridir ve genellikle siyasi nedenlerden dolayı devletler
tarafından vergi taleplerinin tek taraflı olarak terk edilmesi gibi zaman aşımı ve
yürürlükten kaldırılma yönlerinden farklı oldukları için ayrı bölümlerde ele
alınmaktadır. Bununla birlikte vergi yapılandırma süreçlerinin mükellefler üzerine
olumlu ve olumsuz etkileri de bu çalışmada tartışılmıştır.
Description
Investıgatıon of Tax Amendments and Tax Structurıng in
Turkey (2000-2021)
ABSTRACT: Taxation is certainly one of the most important resources for the state to perform its activities and provide public services. The Constitution of the Republic of Turkey asserts that all real persons and corporate bodies making use of public services in the country are taxed for the purpose of funding of these public services, and therefore, they are part of this tax relationship. In this tax relationship, the state collect taxes from the beneficiaries of public services. When tax-payers pay their taxes, the state's tax claim disappears. However, in some cases, even if the tax-payer does not pay taxes, the state may exempt the tax-payer from taxes for the convenience of the tax-payer or due to certain special conditions. Elimination or restructuring of tax claims due to prescription, exemption, tax amnesty, etc., is an important topic that must be discussed in countries like Turkey, where taxation is defined as a main source of income. This study discusses reasons for the state's restructuring taxes in depth. Tax amnesty or restructuring is one of the methods for the state to cancel tax claims and, in this study, the concepts of tax amnesty and tax restructuring were discussed separately from prescription and abolition, which are different in terms of unilateral renouncement of tax claims by the state for political reasons. In addition, positive and negative effects of tax restructuring process on tax payers were also discussed
ABSTRACT: Taxation is certainly one of the most important resources for the state to perform its activities and provide public services. The Constitution of the Republic of Turkey asserts that all real persons and corporate bodies making use of public services in the country are taxed for the purpose of funding of these public services, and therefore, they are part of this tax relationship. In this tax relationship, the state collect taxes from the beneficiaries of public services. When tax-payers pay their taxes, the state's tax claim disappears. However, in some cases, even if the tax-payer does not pay taxes, the state may exempt the tax-payer from taxes for the convenience of the tax-payer or due to certain special conditions. Elimination or restructuring of tax claims due to prescription, exemption, tax amnesty, etc., is an important topic that must be discussed in countries like Turkey, where taxation is defined as a main source of income. This study discusses reasons for the state's restructuring taxes in depth. Tax amnesty or restructuring is one of the methods for the state to cancel tax claims and, in this study, the concepts of tax amnesty and tax restructuring were discussed separately from prescription and abolition, which are different in terms of unilateral renouncement of tax claims by the state for political reasons. In addition, positive and negative effects of tax restructuring process on tax payers were also discussed
Keywords
finance