EFFICIENCY OF TAX COURTS IN RESOLVING TAX DISPUTES WITH STATISTICAL DATA

Mutlu Yoruldu

Makale detayları

EFFICIENCY OF TAX COURTS IN RESOLVING TAX DISPUTES WITH STATISTICAL DATA

Yazarlar:

Mutlu Yoruldu

Yayıncı:

Adıyaman University

Dergi:

Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 45, pp.566-599

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001308484

pISSN:

1308-9196

Anahtar kelimeler:

Özet:

 Taxes are the economic values that are one of the most important financing sources of the states from the past to the present and that the states take from their citizens forcibly and gratuitously by using their sovereign power in order to continue their public services. States may encounter certain problems while collecting taxes from taxpayers. These problems can be caused by the taxpayer as well as by the authorized bodies of the state. Problems that occur during tax collection are defined as tax disputes in the literature. Tax disputes are the disputes that arise between the state and the taxpayer due to the imposition, notification, accrual, penalty and collection processes of the tax. These disputes can be resolved by administrative means, that is, by peaceful means, as well as by judicial means. In this study, the Tax Courts, which is one of the ways of judicial resolution of tax disputes, and the importance and effectiveness of this court in tax disputes will be mentioned.

 Taxes are the economic values that are one of the most important financing sources of the states from the past to the present and that the states take from their citizens forcibly and gratuitously by using their sovereign power in order to continue their public services. States may encounter certain problems while collecting taxes from taxpayers. These problems can be caused by the taxpayer as well as by the authorized bodies of the state. Problems that occur during tax collection are defined as tax disputes in the literature. Tax disputes are the disputes that arise between the state and the taxpayer due to the imposition, notification, accrual, penalty and collection processes of the tax. These disputes can be resolved by administrative means, that is, by peaceful means, as well as by judicial means. In this study, the Tax Courts, which is one of the ways of judicial resolution of tax disputes, and the importance and effectiveness of this court in tax disputes will be mentioned.

 Taxes are the economic values that are one of the most important financing sources of the states from the past to the present and that the states take from their citizens forcibly and gratuitously by using their sovereign power in order to continue their public services. States may encounter certain problems while collecting taxes from taxpayers. These problems can be caused by the taxpayer as well as by the authorized bodies of the state. Problems that occur during tax collection are defined as tax disputes in the literature. Tax disputes are the disputes that arise between the state and the taxpayer due to the imposition, notification, accrual, penalty and collection processes of the tax. These disputes can be resolved by administrative means, that is, by peaceful means, as well as by judicial means. In this study, the Tax Courts, which is one of the ways of judicial resolution of tax disputes, and the importance and effectiveness of this court in tax disputes will be mentioned.

 Vergiler, devletlerin en önemli finansman kaynaklarından biri olan ve devletlerin kamusal hizmetlerini devam ettirebilmesi için egemenlik gücünü kullanarak vatandaşlarından cebren ve karşılıksız aldığı parasal değerlerdir. Devletler mükelleflerden vergileri tahsil ederken belli başlı sorunlarla karşılaşabilmektedir. Bu sorunlar mükellef tarafından olabildiği gibi devletin yetkili organları tarafından da meydana gelebilmektedir. Vergilendirme sırasında meydana gelen sorunlar literatürde vergi uyuşmazlıkları olarak tanımlanmaktadır. Vergi uyuşmazlıkları devlet ile mükellef arasında verginin tarh, tebliğ, tahakkuk, tahsil ve ceza kesme işlemlerinden dolayı meydana gelen anlaşmazlıklardır. Bu anlaşmazlıklar idari barışçıl yollarla olabildiği gibi yargısal yollarla da çözüme kavuşturulabilmektedir. Bu çalışmada vergi uyuşmazlıklarının yargısal çözüm yollarından olan Vergi Mahkemelerinin etkinliği istatistiki verilerle değerlendirilmektedir. Çalışmada belge ve mevzuat taraması yapılarak bilgi toplandığından, nitel araştırma yöntemlerinden dokümantasyon analizi kullanılmıştır. Yapılan araştırma neticesinde Vergi Mahkemelerinin vergi uyuşmazlıklarının çözümünde etkin oldukları fakat birtakım düzenlemelerle yetki ve görev alanlarına ilişkin performanslarının daha da artırılabileceği tespit edilmiştir.

Makale detayları

EFFICIENCY OF TAX COURTS IN RESOLVING TAX DISPUTES WITH STATISTICAL DATA

Yazarlar:

Mutlu Yoruldu

Yayıncı:

Adıyaman University

Dergi:

Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 45, pp.566-599

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001308484

pISSN:

1308-9196

Tax

Tax Courts

Tax Disputes

Judicial ResolutionVergi

Vergi Mahkemeleri

Vergi Uyuşmazlıkları

Yargısal Çözüm

Sayı

Makale detayları

Yazarlar: Mutlu Yoruldu

Yayıncı: Adıyaman University

Dergi: Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 45, pp.566-599

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001308484

pISSN: 1308-9196

Sayı

Yazarlar:

Mutlu Yoruldu

Yayıncı:

Adıyaman University

Dergi:

Adıyaman Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 45, pp.566-599

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001308484

pISSN:

1308-9196