Vergide özgürlük ilkesi
Yükleniyor...
Tarih
2014
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Vergide özgürlük ilkesi; mükelleflerin ödemeleri gereken vergiyi, hukuka ve ekonomik gerçeklere uygun olarak en aza indirmeleri veya vergi yükünün dışında kalmaları yönündeki davranışlarındaki özgürlüklerinin kapsam ve sınırını ortaya koyan bir ilkedir. Hukuka aykırılık ve hayatın olağan akışına aykırılık, vergide özgürlük ilkesinin ihlal edilip edilmediğinin tespitinde kullanılan kriterlerdir. Vergide özgürlük ilkesinin ihlal edilip edilmediği, her iki kriter birarada değerlendirilerek tespit edilecektir. Vergide özgürlük ilkesi; bireysel ve agresif vergi planlaması, vergiden kaçınma ve vergi kaçakçılığı müesseseleri ile yakın bir ilişki içinde bulunmaktadır. Bu çalışmada, vergide özgürlük ilkesinin bireysel hak ve özgürlükler ile ticaret ve sanayi özgürlüğü açısından kaynakları ile vergide özgürlük ilkesinin tespitinde kullanılan kriterler Fransa ve Türkiye açısından incelenmiştir. Türkiye ve Fransa’da vergide özgürlük ilkesinin kaynağını anayasa, uluslararası anlaşmalar, içtihatlar, bildirgeler ve özel kanunlar oluşturmaktadır. Her iki ülkede de vergide özgürlük ilkesinin kapsamını, sınırlarını, mükellef hakları ve özgürlükleri ilişkisini ortaya koyan bir yasanın bulunmaması; mükellef, vergi idaresi ve vergi yargısı açısından belirsizlik yaratmaktadır.
Principle of freedom in taxation is a principle where taxpayers minimize the tax they are supposed to pay in compliance with law and economic realities or it sets forth the scope and borders of the freedom in their behaviors to be excluded from any tax burden. Incompliance with law and incompliance with natural flow of life are criteria that are used to determine whether principle of freedom in taxation is violated or not. Whether principle of freedom in taxation is violated or not will be determined by use of both criteria. Principle of freedom in taxation is closely related with individual and aggressive tax planning, avoiding taxation and tax evasion. In this study, the sources of principle of freedom in taxation in terms of individual rights and freedoms and commercial and industrial freedom, and the criteria that are used for determination of the principle of freedom in taxation in terms of France and Turkey are examined. In Turkey and France, the source of principle of freedom in taxation derives from constitution, international relations, legal precedents, declarations and special laws. In both countries, non-existence of a law that covers the scope and borders of the principle of freedom in taxation, the relation of taxpayers‘ rights and freedoms creates ambiguity for taxpayers, tax administration and tax jurisdiction.
Principle of freedom in taxation is a principle where taxpayers minimize the tax they are supposed to pay in compliance with law and economic realities or it sets forth the scope and borders of the freedom in their behaviors to be excluded from any tax burden. Incompliance with law and incompliance with natural flow of life are criteria that are used to determine whether principle of freedom in taxation is violated or not. Whether principle of freedom in taxation is violated or not will be determined by use of both criteria. Principle of freedom in taxation is closely related with individual and aggressive tax planning, avoiding taxation and tax evasion. In this study, the sources of principle of freedom in taxation in terms of individual rights and freedoms and commercial and industrial freedom, and the criteria that are used for determination of the principle of freedom in taxation in terms of France and Turkey are examined. In Turkey and France, the source of principle of freedom in taxation derives from constitution, international relations, legal precedents, declarations and special laws. In both countries, non-existence of a law that covers the scope and borders of the principle of freedom in taxation, the relation of taxpayers‘ rights and freedoms creates ambiguity for taxpayers, tax administration and tax jurisdiction.
Açıklama
Anahtar Kelimeler
Hukuk
Kaynak
Gazi Üniversitesi Hukuk Fakültesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
18
Sayı
3-4
Künye
Çakar, E. P., Saraçoğlu, O. F. (2014). Vergide özgürlük ilkesi. Gazi Üniversitesi Hukuk Fakültesi Dergisi, 18(3-4), 409 - 434.
