Türkiye'de vergi incelemesinde mükellefin hakları
No Thumbnail Available
Date
2018
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Open Access Color
OpenAIRE Downloads
OpenAIRE Views
Abstract
Ülkemiz vergi sistemi; mükelleflerin, kendi kazançlarını tespit edip, bunun üzerinden beyanda bulundukları beyan esası sistemine dayanmaktadır. Bu sistem esas itibariyle mükelleflerin beyanına dayansa da, bu durum idarenin mükelleflerin beyanlarının denetlenmeyeceği anlamına gelmemektedir. Bu sistemde, mükelleflerin beyanlarının gerçeği yansıtıp yansıtmadığının tespiti ve kontrolünde en etkili denetim türü vergi incelemesidir. Vergi incelemeleri, mükellefleri olumsuz etkileyen bir süreci kapsamaktadır. Mükellefler inceleme esnasında, tüm yetkileri elinde bulunduran idarenin gücüyle karşılaştığı için kendilerini korunmasız hissedebilmektedirler. Bu nedenle vergi inceleme sürecinde; mükelleflerin yükümlülükleri kadar hakları konusunda da bilgilendirilmesi ve idarenin mükellef odaklı bir anlayış ile hareket etmesi, sürecin daha sağlıklı işlemesini sağlayacaktır. İdare son yıllarda çağdaş dünyadaki gelişmeler paralelinde mükellef hakları konusunda bir takım düzenlemeler yapmış, vergi incelemesi sırasında mükelleflere bir takım haklar tanımıştır. Çalışmada vergi incelemesi sırasında mükelleflere sağlanan haklar konusu ele alınmış olup, bu konudaki eksikliklerden bahsedilerek bir takım öneride bulunulmuştur. Anahtar Kelimeler: Vergi İncelemesi, Vergi Mükellefi, Mükellef Hakları.
Our countrys' taxation system, based on the tax payers declarations depending on the identified profits which are subjected to income tax. This system doesn't meant to be audited by authority of revenue administration even these declarations fullfilled by taxpayers. Most affective auditing mechanism is tax inspections to check the taxpayers'declarations. Tax inspection process has negative affects on taxpayers. During tax inspection, tax payers feel unprotected because of the authoritys' dominance when they face this inspection. Because of this affect; informing tax payers about their rights as much as their obligations and authoritys' taxpayers focused approach will make tax inspection process more healtier. In recent years, the Administration has made some arrangements regarding taxpayer rights in parallel with developments in the contemporary world, giving taxpayers a number of rights during tax examination. In this study, the rights of the taxpayers were discussed and a number of suggestions were made regarding the shortcomings of this subject during tax examination Key Words: Tax Inspection, Tax Payer, Taxpayer's Rights.
Our countrys' taxation system, based on the tax payers declarations depending on the identified profits which are subjected to income tax. This system doesn't meant to be audited by authority of revenue administration even these declarations fullfilled by taxpayers. Most affective auditing mechanism is tax inspections to check the taxpayers'declarations. Tax inspection process has negative affects on taxpayers. During tax inspection, tax payers feel unprotected because of the authoritys' dominance when they face this inspection. Because of this affect; informing tax payers about their rights as much as their obligations and authoritys' taxpayers focused approach will make tax inspection process more healtier. In recent years, the Administration has made some arrangements regarding taxpayer rights in parallel with developments in the contemporary world, giving taxpayers a number of rights during tax examination. In this study, the rights of the taxpayers were discussed and a number of suggestions were made regarding the shortcomings of this subject during tax examination Key Words: Tax Inspection, Tax Payer, Taxpayer's Rights.
Description
Keywords
Maliye, İşletme, Mükellef hakları, Finance, Business Administration, Vergi denetimi, Taxpayer rigts, Vergi mükellefi, Tax audit, Taxpayer, Vergiler, Taxes
Turkish CoHE Thesis Center URL
Fields of Science
Citation
WoS Q
Scopus Q
Source
Volume
Issue
Start Page
End Page
88