Anayasal vergilendirme ilkeleri çerçevesinde vergi aflarının değerlendirilmesi
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Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Çağ Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Devlet yapısının oluşumundan itibaren bireyler Devletten kamu hizmeti talep etmektedirler. Sunulan kamu hizmetlerinin finansman kaynağı ise vergiler aracılığıyla karşılanmaktadır. Vergi ödev ve sorumluluklarının kişilere yüklenmesinden beri bu sorumlulukları yerine getirmeyen bir grup mükellef hep var olmuştur. Devlet ise anayasanın verdiği hakla vergileri tahsil etme yükümlülüğünü yerine getirmek amacıyla vergi ödev ve sorumluluklarını yerine getirmeyen mükellefler için çözüm yolları aramaktadır. Bu çözüm yollarından biri de vergi affı çıkararak tahsil edilemeyen vergi borçlarının ödenmesini sağlamaktır. Bu nedenle üzerinde birçok tartışmalar yapılan vergi afları bir yandan ödenmeyen vergileri tahsil etme imkanı sunarken diğer taraftan ödev ve sorumluluklarını zamanında ve eksiksiz yerine getiren mükelleflere karşı adalet dokusunu zedelediği yönünde tartışmalar süregelmektedir.
Since the formation of the state structure, individuals have been demanding public service from the State. The financing source of the public services provided is met through taxes. There has always been a group of taxpayers who have not fulfilled these responsibilities since tax duties and responsibilities were imposed on individuals. The state, on the other hand, seeks solutions for taxpayers who do not fulfill their tax duties and responsibilities in order to fulfill their obligation to collect taxes with the right granted by the constitution. One of these solutions is to issue tax amnesty and pay the uncollectible tax debts. For this reason, while tax amnesties, on which there are many discussions, offer the opportunity to collect unpaid taxes, on the other hand, there are ongoing discussions that they damage the fabric of justice against taxpayers who fulfill their duties and responsibilities on time and completely.
Since the formation of the state structure, individuals have been demanding public service from the State. The financing source of the public services provided is met through taxes. There has always been a group of taxpayers who have not fulfilled these responsibilities since tax duties and responsibilities were imposed on individuals. The state, on the other hand, seeks solutions for taxpayers who do not fulfill their tax duties and responsibilities in order to fulfill their obligation to collect taxes with the right granted by the constitution. One of these solutions is to issue tax amnesty and pay the uncollectible tax debts. For this reason, while tax amnesties, on which there are many discussions, offer the opportunity to collect unpaid taxes, on the other hand, there are ongoing discussions that they damage the fabric of justice against taxpayers who fulfill their duties and responsibilities on time and completely.
Açıklama
Sosyal Bilimler Enstitüsü, Kamu Hukuku Ana Bilim Dalı
Anahtar Kelimeler
Hukuk, Law, Maliye
