Anonim ve limited şirket yöneticilerininkamu alacaklarından sorumluluğu
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Date
2019
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Kırıkkale Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
Şirketlerin temsilcilerine ve şirket yönetim kurullarına yönelik vergi sorumluluğunun başlangıcı şirketin vergi görevini yerine getirmemesidir. Şirketin vergi görevini yerine getirmemesi durumunda devletin vergi alacağı temsilcilerden temsil edilmeye çalışılmaktadır. Çalışmada anonim şirket, limited şirket, Kollektif ve Komandit şirketlerin genel tanımlaması yapılarak bu şirketlerin temsilci ve kurullarının sorumlulukları üzerinde durulmaya çalışılmıştır. Bu şirket kurulların ticaret kanununda vergi kanunlarında ve sosyal sigortalar kanunundaki sorumluluk dereceleri incelenmiştir. Anayasada vergilerin yasalar tarafından belirli olma ilkesi mevcuttur. Anayasada yer alan ilkelerin, vergi yasalarında iki farklı sorumluluk tahsisi öngörmesi ve bu durumun da ticaret kanunundaki maddelere aykırılık teşkil etmesi temel sorunlardan birisidir. Bu nedenle özellikle bu üç kanun sistemindeki durum karşılaştırılarak sorunlar tespiti yoluna gidilmiştir. Temsilcilerin ve yönetim kurullarının sorumluluğuna direkt gidilmesinin sonucu mülkiyet hakkına müdahale olabilecektir. Şirketlerin sorumluluğunun geniş ortak, müdür ve temsilcilerin sorumluluğun ise sınırlı olması gerekmektedir. Çalışmada, bu hususların üzerinde durularak mevcut düzen üzerinde yapılması gerekenler tek tek açıklanmıştır.
The beginning of the tax liability for the representatives of the companies and the company's board of directors is that the company does not fulfill its tax duty. In case the company does not fulfill its tax duty, it is tried to be delegated from the representatives of the government to receive tax. In the study, general definition of joint stock company, limited liability company, collective and limited liability companies was made and the responsibilities of representatives and boards of these companies were tried to be emphasized. The level of responsibility of these company boards in the commercial law, tax laws and social security law were examined. In the Constitution, the principle of taxation is defined by law. One of the main problems is that the principles of the Constitution stipulate two different responsibilities in tax laws and this situation is in contradiction with the articles of the commercial law. Therefore, the situation in these three legal systems was compared and problems were identified. As a result of direct access to the responsibility of the representatives and board of directors, the right to property may be interfered. The responsibility of the companies should be limited to the broad partners and the responsibility of the managers and representatives should be limited. In this study, these issues are emphasized and the things that should be done on the current order are explained one by one.
The beginning of the tax liability for the representatives of the companies and the company's board of directors is that the company does not fulfill its tax duty. In case the company does not fulfill its tax duty, it is tried to be delegated from the representatives of the government to receive tax. In the study, general definition of joint stock company, limited liability company, collective and limited liability companies was made and the responsibilities of representatives and boards of these companies were tried to be emphasized. The level of responsibility of these company boards in the commercial law, tax laws and social security law were examined. In the Constitution, the principle of taxation is defined by law. One of the main problems is that the principles of the Constitution stipulate two different responsibilities in tax laws and this situation is in contradiction with the articles of the commercial law. Therefore, the situation in these three legal systems was compared and problems were identified. As a result of direct access to the responsibility of the representatives and board of directors, the right to property may be interfered. The responsibility of the companies should be limited to the broad partners and the responsibility of the managers and representatives should be limited. In this study, these issues are emphasized and the things that should be done on the current order are explained one by one.
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Hukuk, Law ; Maliye, Finance, Konumlandırma, Positioning ; Kuşaklar, Generations ; Satınalma niyeti, Purchase intention ; Teknolojinin Kabulü Modeli, , , , , ,
