Türkiye’de Çıkarılan Vergi Aflarının Nedenleri Ve 6736 Sayılı Kanun’un Mali Yönden İncelenmesi
Küçük Resim Yok
Tarih
2017
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Yalova Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Mükellefler tarafından devletin kendilerinden vergi toplaması kimi zaman bir yük olarak algılanmış ve bu nedenle bazı mükellefler vergi ödevini yerine getirmemek için çeşitli yollara başvurarak ödemeleri gereken vergileri tamamen veya kısmen ödememe eğilimleri içerisine girmişlerdir. Bu durum sonucunda devletin toplaması gereken vergi gelirlerinde bir azalma meydana gelmektedir. Bu nedenle devletin mali, sosyal ve diğer görevlerini yerine getirmek için azalan vergi gelirlerini ve hazineye daha kolay yoldan kaynak sağlamak için başvurduğu en önemli yollardan biri vergi afları olmuştur. Bu çalışmanın temel amacı Türkiye'de çıkarılan vergi aflarının nedenlerini inceleyerek 6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun’u mali yönden değerlendirmektir. Çalışmada anılan amaca ulaşmak için vergi affı kavramı, vergi aflarının nedenleri, vergi aflarının faydaları ve zararları ile 2016 yılında çıkarılan 6736 sayılı Kanunu’nun gerekçesi, kapsamına giren vergiler ve diğer alacaklar, kanundan yararlanmak için başvuru süreleri ile söz konusu kanun ile kamu borçlusuna getirilen imkânlar analiz edilmiştir.
The taxpayers' perceived tax burden from the state itself is sometimes a burden, and for this reason some taxpayers have tended to pay taxes in full or in part, by resorting to various means to fulfill the tax obligation. As a result, there is a decrease in the required tax rates of the state. For this reason, one of the most important ways that the government has resorted to providing reduced tax revenues to fulfill its financial, social and other duties and to provide easier funding to the treasury has been tax amnesties. Tax amnety; Is defined as the state's total or partial abandonment of its total planned tax and tax-like revenues by using the right of sovereignty in order to provide the financial resources necessary to maintain and improve the quality of public services. The main aim of this study is to examine the causes of the tax amenties in Turkey and to evaluate the final tax amnesty, which was enacted by Law No. 6736, in the financial direction. In order to reach the aim that is mentioned in the study, The definitionof tax amnesty, the reasons of tax amnesties , benefits and losses of tax amnesties and the reason of Law No. 6736 issued in 2016, what ıncluded the taxes and other payees by the law, the application periods of the law, and the possibilities for public debt have been analyzed.
The taxpayers' perceived tax burden from the state itself is sometimes a burden, and for this reason some taxpayers have tended to pay taxes in full or in part, by resorting to various means to fulfill the tax obligation. As a result, there is a decrease in the required tax rates of the state. For this reason, one of the most important ways that the government has resorted to providing reduced tax revenues to fulfill its financial, social and other duties and to provide easier funding to the treasury has been tax amnesties. Tax amnety; Is defined as the state's total or partial abandonment of its total planned tax and tax-like revenues by using the right of sovereignty in order to provide the financial resources necessary to maintain and improve the quality of public services. The main aim of this study is to examine the causes of the tax amenties in Turkey and to evaluate the final tax amnesty, which was enacted by Law No. 6736, in the financial direction. In order to reach the aim that is mentioned in the study, The definitionof tax amnesty, the reasons of tax amnesties , benefits and losses of tax amnesties and the reason of Law No. 6736 issued in 2016, what ıncluded the taxes and other payees by the law, the application periods of the law, and the possibilities for public debt have been analyzed.
Açıklama
Anahtar Kelimeler
Vergi Affı|6736 sayılı Kanun|Yeniden Yapılandırma|Tax Amenty|Law No. 6736|Restructuring
Kaynak
Yalova Sosyal Bilimler Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
7
Sayı
15
