Türk vergi hukukunda vergi alacaklarının tahsili
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Dosyalar
Tarih
2023
Yazarlar
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Yayıncı
Trakya Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Devletin sosyal devlet gereği yapmakla yükümlü olduğu birtakım hizmetler vardır. Bu hizmetleri yerine getirebilmek için gelirlere ihtiyaç duymaktadır. Bu gelirlerin içinde hiç kuşkusuz en büyük payı vergi gelirleri oluşturmaktadır. Devlet bu gelirlerle piyasanın yerine getiremediği hizmetleri üretici rolüyle bizzat yerine getirerek ülke refahına ve gelişimine katkıda bulunmaktadır. Bu gelişim ve refaha devlet örgüt yapılanması içinde kamusal hizmetleri ne kadar başarılı yerine getirirse üretici devletler olarak o kadar etkili ve refah üreten bir yapıya bürünür. Fakat en önemli sorunlardan biri; bu tür faaliyetlerin yerine getirilmesinde gerekli ve yeterli olan finansmanın hangi kaynaklardan ve nasıl sağlanacağı ve tahsil edileceğidir. Bu finansman kaynakları içinde en büyük payı vergi gelirleri oluşturmaktadır. Hızla artan nüfus ve bunun gelişmesine bağlı olarak sağlık, eğitim, alt yapı, imar, ekonomik, sosyal, kültürel, mali ve hukuki hizmetler gibi ihtiyaçlar devletin temel hizmetleri olarak yerine getirilmesi zorunlu hizmetler olarak karşımıza çıkmaktadır. Günümüzde kamu hizmetlerinin sunumunda etkinlik, verimlilik, hesap verilebilirlik, şeffaflık gibi kavramlarla kamu harcamaları yönünden kamuoyu denetiminin yerine getirilmesi olanakları mütemadiyen gelişme göstermiştir. Aynı anlayış bu tür kamu harcamalarının finansman kaynaklarından en büyüğü olan vergi alacaklarının nasıl ve hangi yöntemlerle tahsil edildiğinin bilinmesi bağlamında da önemini korumaktadır. Dolayısıyla anlatımımızda belirlenmiş usul ve esaslar içinde vergi alacaklarının tahsili ve ödenmemesi halinde uygulanacak cebri tahsil yöntemleri ve yaptırımları üzerinde durulmuştur. Verginin tahsil aşamasında devlet alacaklarının hızlı ve etkili şekilde hazineye aktarılması amaçlanır. Bu alacakların tahsili yapılmadığı veya geciktiği takdirde ise cebri icra yoluyla tahsil edilmeye çalışılmaktadır. Vergi alacaklarının tahsilinde bu gibi cebri icra yoluna başvurmadan önce de kamu alacaklarının güvenceye alınabilmesi bakımından bazı kurallara göre alacağın ayrıca teminata bağlanması gerekebilmektedir. Bu kapsamda kamu alacaklarının daha etkin tahsil edilebilmesi için gelişen teknolojik olanaklar da kullanılarak mevzuatın izin verdiği ölçüde idari ve hukuki işlemler yapılabilmektedir. Kamu alacaklarının tahsili işlemlerinin hassasiyetle ve ciddiyetle yapılması gerekir. Egemenlik gücünün kullanımının temsili olan kamu alacaklarının ve özelde vergi gelirlerinin korunması, güvenceye alınması, takip ve tahsili bütünüyle mükellef hukukunu da gözeten ancak kamu kaynaklarının da etkinliğini artırıcı bir anlayışla icra edilmelidir. Dolayısıyla kamu alacağını korumaya yönelik ne gibi işlemlerin yapılabileceği, hukuki ve fiili uygulamalarının neler olduğu, meri mevzuatın günün koşullarına uygun olup olmadığı, mülkiyet ve mükellef hukuklarına etkisinin içeriklerinin modern maliye anlayışına ve hukuk düzenine uygun kullanılıp kullanılmadığı tartışmalarının karşılaştırmalı olarak değerlendirilmesi önem arz etmektedir. Çalışmamızda; “Türk Vergi Hukukunda Vergi Alacaklarının Tahsili”nin önemi ve en önemli gelir kaynağı olan vergilerin nasıl tahsil edildiği, tahsil edilme yöntemlerinin tarihsel süreçle birlikte hangi aşamalardan geçerek günümüz özelliklerine büründüğü, tahsil edilmemesi halinde devlet gücünün hangi koşullarda ve nasıl uygulandığı hususları analitik ve hukuksal olarak incelenmiş, mevcut mevzuat ışığında ve karşılaştırmalı olarak etkinlik değerlendirmelerinde bulunularak sorunlu alanlar tespit edilmeye çalışılmış ve yeri geldikçe olası sorunlar göz önüne alınarak çözüm önerilerimiz sunulmaya gayret gösterilmiştir.
There are some services that the state is obliged to perform as a requirement of the social state. It needs income to perform these services. Undoubtedly, the biggest share of these revenues is tax revenues. The state contributes to the welfare and development of the country by fulfilling the services that the market cannot fulfill with these revenues, as a producer. The more successfully the state performs public services in this development and welfare organization structure, the more effective and welfareproducing it becomes as productive states. But one of the most important problems; from which sources and how to obtain and collect the necessary and sufficient financing for the performance of such activities. Tax revenues constitute the largest share among these financing resources. Needs such as health, education, infrastructure, zoning, economic, social, cultural, financial and legal services, depending on the rapidly increasing population and its development, appear as compulsory services as the basic services of the state. Today, the possibilities of performing public scrutiny in terms of public expenditures with concepts such as efficiency, productivity, accountability and transparency in the provision of public services have continuously improved. The same understanding maintains its importance in the context of knowing how and by which methods tax receivables, which are the biggest financing sources of such public expenditures, are collected. Therefore, in our explanation, the collection of tax receivables and the compulsory collection methods and sanctions to be applied in case of non-payment are emphasized within the determined procedures and principles. It is aimed to transfer the government receivables to the treasury quickly and effectively during the collection stage of the tax. If these receivables are not collected or delayed, they are tried to be collected through enforcement. In order to secure public receivables before resorting to such forced enforcement in the collection of tax receivables, according to some rules, the receivable may need to be secured separately. In this context, administrative and legal actions can be carried out to the extent permitted by the legislation by using the developing technological opportunities in order to collect public receivables more effectively. Collection of public receivables should be done with precision and seriousness. The protection, securing, follow-up and collection of public receivables and in particular tax revenues, which represent the use of sovereign power, should be carried out with an understanding that fully respects taxpayer law, but also increases the efficiency of public resources. Therefore, it is important to comparatively evaluate the debates about what actions can be taken to protect the public receivables, what their legal and actual practices are, whether the current legislation is suitable for the conditions of the day, whether the contents of the effects on property and taxpayer laws are used in accordance with the modern financial understanding and legal order. In our study; The importance of "Collection of Tax Receivables in Turkish Tax Law" and how the taxes, which are the most important source of income, are collected, how the collection methods have passed through the historical process, and how the state power is applied in case of not being collected, have been analyzed analytically and legally. Problem areas have been tried to be determined by making efficiency evaluations in the light of current legislation and comparatively, and we have tried to present our solutions by considering possible problems when appropriate.
There are some services that the state is obliged to perform as a requirement of the social state. It needs income to perform these services. Undoubtedly, the biggest share of these revenues is tax revenues. The state contributes to the welfare and development of the country by fulfilling the services that the market cannot fulfill with these revenues, as a producer. The more successfully the state performs public services in this development and welfare organization structure, the more effective and welfareproducing it becomes as productive states. But one of the most important problems; from which sources and how to obtain and collect the necessary and sufficient financing for the performance of such activities. Tax revenues constitute the largest share among these financing resources. Needs such as health, education, infrastructure, zoning, economic, social, cultural, financial and legal services, depending on the rapidly increasing population and its development, appear as compulsory services as the basic services of the state. Today, the possibilities of performing public scrutiny in terms of public expenditures with concepts such as efficiency, productivity, accountability and transparency in the provision of public services have continuously improved. The same understanding maintains its importance in the context of knowing how and by which methods tax receivables, which are the biggest financing sources of such public expenditures, are collected. Therefore, in our explanation, the collection of tax receivables and the compulsory collection methods and sanctions to be applied in case of non-payment are emphasized within the determined procedures and principles. It is aimed to transfer the government receivables to the treasury quickly and effectively during the collection stage of the tax. If these receivables are not collected or delayed, they are tried to be collected through enforcement. In order to secure public receivables before resorting to such forced enforcement in the collection of tax receivables, according to some rules, the receivable may need to be secured separately. In this context, administrative and legal actions can be carried out to the extent permitted by the legislation by using the developing technological opportunities in order to collect public receivables more effectively. Collection of public receivables should be done with precision and seriousness. The protection, securing, follow-up and collection of public receivables and in particular tax revenues, which represent the use of sovereign power, should be carried out with an understanding that fully respects taxpayer law, but also increases the efficiency of public resources. Therefore, it is important to comparatively evaluate the debates about what actions can be taken to protect the public receivables, what their legal and actual practices are, whether the current legislation is suitable for the conditions of the day, whether the contents of the effects on property and taxpayer laws are used in accordance with the modern financial understanding and legal order. In our study; The importance of "Collection of Tax Receivables in Turkish Tax Law" and how the taxes, which are the most important source of income, are collected, how the collection methods have passed through the historical process, and how the state power is applied in case of not being collected, have been analyzed analytically and legally. Problem areas have been tried to be determined by making efficiency evaluations in the light of current legislation and comparatively, and we have tried to present our solutions by considering possible problems when appropriate.
Açıklama
Anahtar Kelimeler
Kamu alacakları, Cebri icra, Vergi mükellefleri, Haciz uygulaması, E-Haciz, Public claims, Forced execution, Taxpayers, Foreclosure application, E-foreclosure
