Taxation Not Coinciding with Its Purpose: Additional Motor Vehicle Tax Imposed After the Earthquakes of February 6, 2023

Onur Uçar

Makale detayları

Taxation Not Coinciding with Its Purpose: Additional Motor Vehicle Tax Imposed After the Earthquakes of February 6, 2023

Yazarlar:

Onur Uçar

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Maliye Politikası

Dergi:

Fiscaoeconomia Vol.8 Issue 1, pp.109-125

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310671

pISSN:

2564-7504

Anahtar kelimeler:

Özet:

 While the Constitution obliges everyone to pay taxes in proportion to their financial power to meet public expenses, it has also determined the fair and balanced distribution of the tax burden as the social objective of fiscal policy. Considering the principle of the Constitution that the tax can only be imposed, amended and abolished by law, it is understood that the primary addressee of the said provisions is the Legislator who legally embodies the tax. Accordingly, the Legislature shall not be satisfied with stating its purpose in imposing a tax or in amending or abolishing an existing tax; it shall take measures to ensure that the tax burden of tax savings is conveyed fairly and even equitably to the obligors. Following the Kahramanmaraş -based earthquakes that occurred on February 6, 2023, additional motor vehicle tax was released through Law No. 7456 to provide a source of needed financing. Although the law, even in its name, clearly reveals the purpose of the tax, its regulation on the determination of the taxpayers has led to results that do not coincide with the said purpose. In the study, the document review technique was preferred. The argument is tried to be proved by the evaluations made within the framework of the purpose of the tax and the fair and equitable distribution of the tax burden.

 While the Constitution obliges everyone to pay taxes in proportion to their financial power to meet public expenses, it has also determined the fair and balanced distribution of the tax burden as the social objective of fiscal policy. Considering the principle of the Constitution that the tax can only be imposed, amended and abolished by law, it is understood that the primary addressee of the said provisions is the Legislator who legally embodies the tax. Accordingly, the Legislature shall not be satisfied with stating its purpose in imposing a tax or in amending or abolishing an existing tax; it shall take measures to ensure that the tax burden of tax savings is conveyed fairly and even equitably to the obligors. Following the Kahramanmaraş -based earthquakes that occurred on February 6, 2023, additional motor vehicle tax was released through Law No. 7456 to provide a source of needed financing. Although the law, even in its name, clearly reveals the purpose of the tax, its regulation on the determination of the taxpayers has led to results that do not coincide with the said purpose. In the study, the document review technique was preferred. The argument is tried to be proved by the evaluations made within the framework of the purpose of the tax and the fair and equitable distribution of the tax burden.

 While the Constitution obliges everyone to pay taxes in proportion to their financial power to meet public expenses, it has also determined the fair and balanced distribution of the tax burden as the social objective of fiscal policy. Considering the principle of the Constitution that the tax can only be imposed, amended and abolished by law, it is understood that the primary addressee of the said provisions is the Legislator who legally embodies the tax. Accordingly, the Legislature shall not be satisfied with stating its purpose in imposing a tax or in amending or abolishing an existing tax; it shall take measures to ensure that the tax burden of tax savings is conveyed fairly and even equitably to the obligors. Following the Kahramanmaraş -based earthquakes that occurred on February 6, 2023, additional motor vehicle tax was released through Law No. 7456 to provide a source of needed financing. Although the law, even in its name, clearly reveals the purpose of the tax, its regulation on the determination of the taxpayers has led to results that do not coincide with the said purpose. In the study, the document review technique was preferred. The argument is tried to be proved by the evaluations made within the framework of the purpose of the tax and the fair and equitable distribution of the tax burden.

 Anayasa, herkesi kamu giderlerini karşılamak maksadıyla mali gücü nispetinde vergi ödemekle yükümlü kılarken; vergi yükünün adaletli ve dengeli dağıtılmasını da maliye politikasının sosyal amacı olarak tayin etmiştir. Anayasanın, verginin ancak kanunla konulup, değiştirilip, kaldırılacağı kaidesi dikkate alındığında, söz konusu hükümlerin birincil muhatabının, vergiye hukuken vücut veren yasa koyucu olduğu anlaşılmaktadır. Buna göre, yasa koyucu, vergi ihdas ederken ya da var olan bir vergiyi değiştirir yahut kaldırırken amacını belirtmekle yetinmeyecek; vergisel tasarrufunun getireceği vergi yükünün, yükümlülere adil hatta hakkaniyetlice üleştirilmesini sağlayacak tedbirleri alacaktır. 6 Şubat 2023 tarihinde meydana gelen Kahramanmaraş merkezli depremler sonrasında, ihtiyaç duyulan finansmana kaynak teşkil etmesi gayesiyle 7456 Sayılı Kanun marifetiyle ek motorlu taşıtlar vergisi salınmıştır. Kanun, henüz ismiyle dahi, verginin amacını alenen ortaya koysa da verginin yükümlülerinin tespiti hususundaki düzenlemesi, bahse konu amacıyla örtüşmeyen sonuçlar doğurmuştur. İlgili kanunlar ve gerekçeleri başta olmak üzere, doküman incelemesi tekniğinin tercih edildiği bu çalışmada, ileri sürülen sav, verginin amacı ile vergi yükünün adaletli ve hakkaniyetli dağıtımı çerçevesinde yapılan değerlendirmelerle tanıtlanmaya çalışılmıştır.

Makale detayları

Taxation Not Coinciding with Its Purpose: Additional Motor Vehicle Tax Imposed After the Earthquakes of February 6, 2023

Yazarlar:

Onur Uçar

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Maliye Politikası

Dergi:

Fiscaoeconomia Vol.8 Issue 1, pp.109-125

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310671

pISSN:

2564-7504

Earthquake

Motor Vehicles Tax

Fiscal Purpose

Constitution

Justice

FairnessDeprem

Motorlu Taşıtlar Vergisi

Mali Amaç

Anayasa

Adalet

Hakkaniyet

Sayı

Makale detayları

Yazarlar: Onur Uçar

Yayıncı: Ahmet Arif EREN

Ana Başlıklar: Maliye Politikası

Dergi: Fiscaoeconomia Vol.8 Issue 1, pp.109-125

Belge Tipi: Makale

Yayın Tarihi: 1/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001310671

pISSN: 2564-7504

Sayı

Yazarlar:

Onur Uçar

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Maliye Politikası

Dergi:

Fiscaoeconomia Vol.8 Issue 1, pp.109-125

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001310671

pISSN:

2564-7504