Danıştay kararları ışığında vergi mahremiyetinin incelenmesi
[ X ]
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bilindiği üzere mahremiyet eski toplumlardan bugüne teknolojik değişmelerle yer edinmiştir. İnsan haklarının önemli bir yerinde yer olan hak kavramıyla mahremiyet bütün işlevselliğiyle devam etmektedir. Uluslararası ve kendi iç hukuk yapımızda önemli olan mahremiyet çeşitli hukuk dallarında koruma altına alınmıştır. Anayasanın özel hayatın gizliliğinin yansıması olan vergi mahremiyeti farklı açıdan mükelleflere özgü hakları güvence altına almayı hedeflemiş aynı zamanda mükelleflerin bilgi ve belgelerini vergi dairesine beyan ederek vergi dairesiyle güven esaslı sağlıklı bir ilişki olmasını amaçlamıştır. Devletin kamu gelirleri için topladığı vergileri güvenli olarak tahsil etmesi yetkili kıldığı merciler tarafından ve kanunun görevlendirdiği kişilerce gerçekleştirilmektedir. Vergi usul kanunu 5. Maddesiyle güvence altına alına vergi mahremiyeti müessesi mükellefin haklarını korumaktadır. Çalışmamızda insan hakları bağlamından özel yaşam alanı oluşturan olgulardan yola çıkarak vergi mahremiyetine değinmeye çalışılmıştır. Buna ek olarak, ilk derece mahkemelerinin verdiği kararların temyiz merci Danıştay'ca verilen kararlar üzerinden inceleme yapılarak vergi mahremiyetinin önemine değinilmiştir.
As is known, privacy has taken its place with technological changes from ancient societies to today. With the concept of right, which is an important part of human rights, privacy goes on with all its functionality. Privacy, which is important in international and our domestic legal structure, is protected in various branches of law. Tax privacy, which is the reflection of the privacy of private life in the Constitution, aimed to secure the rights specific to taxpayers from different viewpoint, and at the same time, it was aimed to have a trust-based healthy relationship with the tax office by declaring information and documents of the taxpayers to the tax office. Safe storage of the taxes which are collected by the state for public revenues is carried out by the authorities that were authorized by the government and by the people who were appointed by the law. The tax privacy institute, which is guaranteed by 5th Article of the tax procedure law, protects the rights of the taxpayer. In our study, it has been tried to touch on tax privacy based on the facts that create an area of private life in the context of human rights. In addition to this, the importance of tax privacy has been mentioned by examining the decisions that are made by the courts of first instance throught the decisions made by the State Council, which is the appellate authority.
As is known, privacy has taken its place with technological changes from ancient societies to today. With the concept of right, which is an important part of human rights, privacy goes on with all its functionality. Privacy, which is important in international and our domestic legal structure, is protected in various branches of law. Tax privacy, which is the reflection of the privacy of private life in the Constitution, aimed to secure the rights specific to taxpayers from different viewpoint, and at the same time, it was aimed to have a trust-based healthy relationship with the tax office by declaring information and documents of the taxpayers to the tax office. Safe storage of the taxes which are collected by the state for public revenues is carried out by the authorities that were authorized by the government and by the people who were appointed by the law. The tax privacy institute, which is guaranteed by 5th Article of the tax procedure law, protects the rights of the taxpayer. In our study, it has been tried to touch on tax privacy based on the facts that create an area of private life in the context of human rights. In addition to this, the importance of tax privacy has been mentioned by examining the decisions that are made by the courts of first instance throught the decisions made by the State Council, which is the appellate authority.
Açıklama
Anahtar Kelimeler
Maliye, Finance
