Vergiye gönüllü uyumu artırmaya yönelik uygulamaların anayasal vergilendirme ilkeleri bağlamında değerlendirilmesi
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Dosyalar
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Bursa Teknik Üniversitesi, Lisansüstü Eğitim Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Vergi, devlet harcamalarının finansmanı temeline dayanmakla birlikte ekonomik ve sosyal müdahale amacıyla da kullanan bir araç haline dönüşmüştür. Devlet egemenlik gücüne dayanarak vergi toplamakta ve hukuki çerçevesi belirlenmiş cebirle bu yetkisini kullanmaktadır. Vergi, Anayasal bir ödev ve zorunlu bir mali yükümlülük olarak tanımlansa da toplumda vergi bilinci arttıkça; vergi vermek ortak hedeflere ulaşma amacına hizmet eden gönüllü bir görev olarak benimsenmektedir. Gönüllü vergi uyumunun kısa vadeli önemli sonucu; mükelleflerin ödevlerini aksatmadan yerine getirmeleriyle birlikte verginin tam ve eksiksiz tahsil edilebilmesi olarak görülmektedir. Uyumun süreklilik arz etmesi ise vergi bilincine sahip bir toplum meydana getirerek vergi politikalarının sosyal ve hukuki adalet içinde yürütülmesini sağlayacaktır. Bu noktada vergi politikalarının mükellefleri gönüllü uyuma teşvik edici yönü önem kazanmaktadır. Vergi verme sorumluluğu bulunan mükellefler günümüzde çok daha bilinçli tutumda olsalar da vergi bilincinin ve uyumunun gelişmesi için kanuni düzenlemelerin ve vergi idaresi uygulamalarının da titizlikle yürütülmesi gerekmektedir. Gönüllü uyuma yönelik uygulamalar hayata geçirilirken dikkate alınması gereken bir diğer husus ise bunların Anayasal vergilendirme ilkeleriyle uyumlu olması gerektiğidir. Hem bireylerin hak ve özgürlüklerinin hem de devletin vergilendirme yetkisinin kaynağı Anayasa'dır. Dolayısıyla genel olarak vergilendirme süreç ve işlemlerinin ve tüm vergi düzenlemelerinin Anayasa'ya ve Anayasal ilkelere bağlı kalınarak yapılması gerekmektedir. Çalışmada ise gönüllü uyuma yönelik düzenlenmiş bazı uygulamaların Anayasal çerçeveden doğan vergilendirme ilkeleri ile uygunluğu ele alınmıştır. Ülkemizde özellikle son yıllarda mükellef odaklı anlayış benimsenerek, vergi uyumuna yönelik yasal düzenlemelerin ve uygulamaların gelir idaresi tarafından hayata geçirildiği gözlenmiştir. Ayrıca bu konuda görüş, öneri ve olası sonuçları konu edinen makale, akademik çalışma ve mesleki yayınlarda da artış olduğu görülmüştür. Bu çalışmada öncelikle vergi kavramları, vergilendirme ilkeleri ve Anayasal vergilendirme ilkeleri hakkında bilgi aktarılmıştır. Ardından vergi uyumu kavramı incelenerek gönüllü vergi uyumuna yönelik yapılan düzenleme ve uygulamaların neler olduğu ortaya koyulmuştur. Çalışma sonucunda, bu uygulamaların ve düzenlemelerin her birinin ayrı ayrı Anayasal vergilendirme ilkeleriyle ilişkisi ve uygunluğu ortaya konulmuştur.
Although taxation is based on the financing of state expenditures, it is also a financial tool that the state can use for economic and social intervention. The state collects taxes based on its sovereign right which is defined by constitutional and legal framework. Even though taxpaying has been defined as a constitutional duty and mandatory financial obligation, as social tax paying consciousness increases taxpaying is accepted as a voluntary duty that serves the purpose of obtaining public objectives. The short-term important result of voluntary tax compliance is seen as the taxpayers fulfilling their duties without interruption and this brings out full and complete collection of the tax. Continuity of compliance will create a tax-conscious society and ensure that tax policies are carried out in social and legal justice. From this perspective the properties of taxation policies which are inciting taxpaying citizens to voluntary compliance gains importance. Even though taxpayers obliged to pay taxes are much more aware recently, in order to increase tax compliance and consciousness; legal regulations and tax administrative implementations have to be executed meticulously for this purpose. Another issue that should be taken into consideration while implementing voluntary compliance practices is that they should be compatible with the Constitutional taxation principles. The source of both the rights and freedoms of individuals and the taxation authority of the state is the Constitution. Therefore, in general, taxation processes and transactions and all tax regulations should be made by adhering to the Constitution and Constitutional principles. In the study, the compatibility of some practices arranged for voluntary compliance with the taxation principles arising from the Constitutional framework has been discussed. In our country, it has been observed that tax compliance legal regulations and practices have been implemented by the revenue administration, especially in recent years, by adopting a taxpayer-oriented approach. In addition, it has been observed that there has been an increase in articles, academic studies and professional publications about opinions, suggestions and possible results. In this study, firstly the concept of tax, general taxation principles and constitutional taxation principles will be described, and after that the concept of tax compliance is examined and tax compliance regulations and implementations to obtain voluntary tax compliance is defined. As a result of the study, the relationship and suitability of each of these practices and regulations with the constitutional taxation principles has been revealed.
Although taxation is based on the financing of state expenditures, it is also a financial tool that the state can use for economic and social intervention. The state collects taxes based on its sovereign right which is defined by constitutional and legal framework. Even though taxpaying has been defined as a constitutional duty and mandatory financial obligation, as social tax paying consciousness increases taxpaying is accepted as a voluntary duty that serves the purpose of obtaining public objectives. The short-term important result of voluntary tax compliance is seen as the taxpayers fulfilling their duties without interruption and this brings out full and complete collection of the tax. Continuity of compliance will create a tax-conscious society and ensure that tax policies are carried out in social and legal justice. From this perspective the properties of taxation policies which are inciting taxpaying citizens to voluntary compliance gains importance. Even though taxpayers obliged to pay taxes are much more aware recently, in order to increase tax compliance and consciousness; legal regulations and tax administrative implementations have to be executed meticulously for this purpose. Another issue that should be taken into consideration while implementing voluntary compliance practices is that they should be compatible with the Constitutional taxation principles. The source of both the rights and freedoms of individuals and the taxation authority of the state is the Constitution. Therefore, in general, taxation processes and transactions and all tax regulations should be made by adhering to the Constitution and Constitutional principles. In the study, the compatibility of some practices arranged for voluntary compliance with the taxation principles arising from the Constitutional framework has been discussed. In our country, it has been observed that tax compliance legal regulations and practices have been implemented by the revenue administration, especially in recent years, by adopting a taxpayer-oriented approach. In addition, it has been observed that there has been an increase in articles, academic studies and professional publications about opinions, suggestions and possible results. In this study, firstly the concept of tax, general taxation principles and constitutional taxation principles will be described, and after that the concept of tax compliance is examined and tax compliance regulations and implementations to obtain voluntary tax compliance is defined. As a result of the study, the relationship and suitability of each of these practices and regulations with the constitutional taxation principles has been revealed.
Açıklama
Anahtar Kelimeler
Turkish Constitutional law, Türk vergi sistemi, Turkish tax system, Vergi uyumu, Tax compliance, Türk Anayasa hukuku
