Turkish Tax Law Practices from The Perspective  of Good Governance Principle

Ege Şentürk

Makale detayları

Turkish Tax Law Practices from The Perspective of Good Governance Principle

Yazarlar:

Ege Şentürk

Yayıncı:

Erciyes University

Ana Başlıklar:

Vergi Kanunu

Dergi:

Erciyes Üniversitesi Hukuk Fakültesi Dergisi Vol.20 Issue 1, pp.541-599

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001345794

pISSN:

1306-3839

Anahtar kelimeler:

Özet:

 The relationship between taxpayers and the state is inherently fraught with potential conflict, as taxes are compulsorily and without com-pensation extracted from taxpayers assets by virtue of the states so-vereign authority. According to the principle of legality of taxes, taxes are imposed, altered, or abolished by laws enacted by the legislative body, which is composed of representatives of the people. Even the acceptance that these taxes represent the will of the people does not alter this situation. In particular, the growing capacity of the admi-nistration to enact regulatory measures, which is extensively utilized in tax law, coupled with the methods and objectives of the states expenditure of collected taxes, can be regarded as factors contributing to the taxpayers reluctance to pay taxes. In this context, the concept of governance, originally introduced in the economic sphere, has increasingly begun to exert influence in the fields of administrative law and, naturally, tax law, leading to a transformation in the unidi-rectional relationship from the tax administration to the taxpayer, characterized by the governor-governed dynamic. Fundamentally, as governance is a concept that has evolved from administration, initi-ally, both concepts and the elements that have led to the differentia-tion in the evolution from administration to governance will be examined. Subsequently, the implications of the governance concept in the realm of Turkish tax law and the position of the tax administra-tion will be assessed.

 The relationship between taxpayers and the state is inherently fraught with potential conflict, as taxes are compulsorily and without com-pensation extracted from taxpayers assets by virtue of the states so-vereign authority. According to the principle of legality of taxes, taxes are imposed, altered, or abolished by laws enacted by the legislative body, which is composed of representatives of the people. Even the acceptance that these taxes represent the will of the people does not alter this situation. In particular, the growing capacity of the admi-nistration to enact regulatory measures, which is extensively utilized in tax law, coupled with the methods and objectives of the states expenditure of collected taxes, can be regarded as factors contributing to the taxpayers reluctance to pay taxes. In this context, the concept of governance, originally introduced in the economic sphere, has increasingly begun to exert influence in the fields of administrative law and, naturally, tax law, leading to a transformation in the unidi-rectional relationship from the tax administration to the taxpayer, characterized by the governor-governed dynamic. Fundamentally, as governance is a concept that has evolved from administration, initi-ally, both concepts and the elements that have led to the differentia-tion in the evolution from administration to governance will be examined. Subsequently, the implications of the governance concept in the realm of Turkish tax law and the position of the tax administra-tion will be assessed.

 The relationship between taxpayers and the state is inherently fraught with potential conflict, as taxes are compulsorily and without com-pensation extracted from taxpayers assets by virtue of the states so-vereign authority. According to the principle of legality of taxes, taxes are imposed, altered, or abolished by laws enacted by the legislative body, which is composed of representatives of the people. Even the acceptance that these taxes represent the will of the people does not alter this situation. In particular, the growing capacity of the admi-nistration to enact regulatory measures, which is extensively utilized in tax law, coupled with the methods and objectives of the states expenditure of collected taxes, can be regarded as factors contributing to the taxpayers reluctance to pay taxes. In this context, the concept of governance, originally introduced in the economic sphere, has increasingly begun to exert influence in the fields of administrative law and, naturally, tax law, leading to a transformation in the unidi-rectional relationship from the tax administration to the taxpayer, characterized by the governor-governed dynamic. Fundamentally, as governance is a concept that has evolved from administration, initi-ally, both concepts and the elements that have led to the differentia-tion in the evolution from administration to governance will be examined. Subsequently, the implications of the governance concept in the realm of Turkish tax law and the position of the tax administra-tion will be assessed.

 Verginin, devletin sahip olduğu egemenlik gücüne dayalı olarak mü-kelleflerin mal varlıklarından karşılıksız ve cebren alınması nedeniy-le mükellefler ile devlet arasında kurulan ilişkide daima potansiyel bir çatışma hali söz konusu olmaktadır. Verginin kanuniliği ilkesi uyarınca vergilerin, milletin temsilcilerinden oluşan yasama organı tarafından kanunlarla konulup, değiştirilmesi veya kaldırılması söz konuşu olduğundan bunların millet iradesi olduğu kabulü dahi bu durumu değiştirmemektedir. Özellikle giderek artan idarenin düzen-leyici işlemler yapabilme imkanının vergi hukukunda da çok sayıda ve yoğun olarak kullanılması yanında devletin topladığı vergileri harcama yöntem ve hedefleri de mükellefin vergi ödeme isteksizliği konusunda bir etmen olarak değerlendirilebilir. Bu çerçevede aslında ilk olarak ekonomik alanda ortaya atılan yönetişim kavramı giderek idare hukuku ve elbette vergi hukuku alanında da etkili olmaya baş-lamış, idareden mükellefe doğru olan tek yönlü yöneten-yönetilen ilişkisi farklılaşmaya başlamıştır. Temel olarak yönetişim, yönetim-den evrilen bir kavram olduğundan, öncelikle her iki kavram ve yö-netim kavramından yönetişime evrilmede farklılaşmaya neden olan unsurlar ele alınacak ve sonrasında ise yönetişim kavramının Türk vergi hukuku alanında yansımaları ve vergi idaresinin konumu de-ğerlendirilecektir.

Makale detayları

Turkish Tax Law Practices from The Perspective of Good Governance Principle

Yazarlar:

Ege Şentürk

Yayıncı:

Erciyes University

Ana Başlıklar:

Vergi Kanunu

Dergi:

Erciyes Üniversitesi Hukuk Fakültesi Dergisi Vol.20 Issue 1, pp.541-599

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001345794

pISSN:

1306-3839

Good Governance

Participation

Transparency

Tax Council

Tax Ad-ministrationİyi Yönetişim

Katılımcılık

Şeffaflık

Vergi Konseyi

Vergi İdaresi

Sayı

Makale detayları

Yazarlar: Ege Şentürk

Yayıncı: Erciyes University

Ana Başlıklar: Vergi Kanunu

Dergi: Erciyes Üniversitesi Hukuk Fakültesi Dergisi Vol.20 Issue 1, pp.541-599

Belge Tipi: Makale

Yayın Tarihi: 4/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001345794

pISSN: 1306-3839

Sayı

Yazarlar:

Ege Şentürk

Yayıncı:

Erciyes University

Ana Başlıklar:

Vergi Kanunu

Dergi:

Erciyes Üniversitesi Hukuk Fakültesi Dergisi Vol.20 Issue 1, pp.541-599

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001345794

pISSN:

1306-3839