AN EVALUATION ABOUT THE SHARE OF RADIO AND TELEVISION SUPREME COUNCIL IN TERMS OF LEGAL QUALIFICATION

Güneş Yılmaz; Özgür Biyan

Makale detayları

AN EVALUATION ABOUT THE SHARE OF RADIO AND TELEVISION SUPREME COUNCIL IN TERMS OF LEGAL QUALIFICATION

Yazarlar:

Güneş Yılmaz | Özgür Biyan

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.195-208

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001282175

pISSN:

2146-1082

Anahtar kelimeler:

Özet:

 Radio and television broadcasts made by real or legal persons within the framework of the right to disseminate thoughts and opinions are subject to the regulations for the regulation and supervision of the Radio and Television Supreme Council. One of the most important revenues of this institution is the monthly shares collected by media service providers from commercial communication revenues. The regular collection of these shares, depending on income, creates hesitation as to whether it is a financial obligation or not. If these shares are financial liabilities in nature, they should be collected and regulated in accordance with the Constitutional rules. Because the basic principles related to financial obligations such as taxes, duties and fees have been determined in the Constitution. In this study, the shares in question were examined within the scope of the literature review method and judicial decisions analysis, and their legal nature was tried to be determined. As a result of the study, it has been determined that the relevant shares are not related to the concepts of tax duties and fees, although they have one or more of their characteristics, they exhibit a unique structure and similar financial liabilities and are also not included in the general budget revenues.

 Radio and television broadcasts made by real or legal persons within the framework of the right to disseminate thoughts and opinions are subject to the regulations for the regulation and supervision of the Radio and Television Supreme Council. One of the most important revenues of this institution is the monthly shares collected by media service providers from commercial communication revenues. The regular collection of these shares, depending on income, creates hesitation as to whether it is a financial obligation or not. If these shares are financial liabilities in nature, they should be collected and regulated in accordance with the Constitutional rules. Because the basic principles related to financial obligations such as taxes, duties and fees have been determined in the Constitution. In this study, the shares in question were examined within the scope of the literature review method and judicial decisions analysis, and their legal nature was tried to be determined. As a result of the study, it has been determined that the relevant shares are not related to the concepts of tax duties and fees, although they have one or more of their characteristics, they exhibit a unique structure and similar financial liabilities and are also not included in the general budget revenues.

 Radio and television broadcasts made by real or legal persons within the framework of the right to disseminate thoughts and opinions are subject to the regulations for the regulation and supervision of the Radio and Television Supreme Council. One of the most important revenues of this institution is the monthly shares collected by media service providers from commercial communication revenues. The regular collection of these shares, depending on income, creates hesitation as to whether it is a financial obligation or not. If these shares are financial liabilities in nature, they should be collected and regulated in accordance with the Constitutional rules. Because the basic principles related to financial obligations such as taxes, duties and fees have been determined in the Constitution. In this study, the shares in question were examined within the scope of the literature review method and judicial decisions analysis, and their legal nature was tried to be determined. As a result of the study, it has been determined that the relevant shares are not related to the concepts of tax duties and fees, although they have one or more of their characteristics, they exhibit a unique structure and similar financial liabilities and are also not included in the general budget revenues.

 Düşünce ve kanaatleri yayma hakkı çerçevesinde gerçek ya da tüzel kişiler tarafından gerçekleştirilen radyo ve televizyon yayınları, Radyo ve Televizyon Üst Kurulunun düzenlemesi ve denetimine yönelik regülasyonlara bağlıdır. Bu kurumun gelirleri arasında en önemlilerinden biri medya hizmet sağlayıcılarının ticarî iletişim gelirlerinden aylık olarak tahsil ettiği paylardır. Bu payların düzenli olarak gelirlere bağlı bir şekilde tahsil edilmesi mali bir yükümlülük olup olmadığı hususunda tereddüt yaratmaktadır. Bu paylar nitelik olarak mali yükümlülük ise Anayasal kurallara bağlı bir şekilde tahsil edilmeli ve düzenlenmelidir. Zira Anayasada vergi, resim ve harç benzeri mali yükümlülükler ile ilgili temel ilkeler belirlenmiştir. Bu çalışmada söz konusu paylar literatür taraması yöntemi ve yargı kararları analizleri kapsamında inceleme konusu yapılmış ve hukuki niteliği tespit edilmeye çalışılmıştır. Çalışmanın sonucunda ilgili payların vergi resim ve harç kavramları ile ilişkisi olmadığı, onların özelliklerinin bir ya da birkaçını taşısa da kendine has bir yapı sergileyerek benzeri mali yükümlülük olduğu ve ayrıca genel bütçe gelirleri arasında yer almadığı tespit edilmiştir.

Makale detayları

AN EVALUATION ABOUT THE SHARE OF RADIO AND TELEVISION SUPREME COUNCIL IN TERMS OF LEGAL QUALIFICATION

Yazarlar:

Güneş Yılmaz | Özgür Biyan

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.195-208

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001282175

pISSN:

2146-1082

Financial Obligation

Taxation

Tax Law

Legality Principle

Administrative Structure

Mali Yükümlülük

Vergi Hukuku

Kanunilik İlkesi

Vergilendirme

İdari Yapılanma

Sayı

Makale detayları

Yazarlar: Güneş Yılmaz | Özgür Biyan

Yayıncı: Inonu University

Ana Başlıklar: Hukuk

Dergi: İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.195-208

Belge Tipi: Makale

Yayın Tarihi: 6/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001282175

pISSN: 2146-1082

Sayı

Yazarlar:

Güneş Yılmaz | Özgür Biyan

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.195-208

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001282175

pISSN:

2146-1082