Cancellation of Public Receivables and the Possibility of Cancellation due to the Covıd-19 Pandemic

Ayla Çalışkan

Makale detayları

Cancellation of Public Receivables and the Possibility of Cancellation due to the Covıd-19 Pandemic

Yazarlar:

Ayla Çalışkan

Yayıncı:

Ankara Yildirim Beyazit University

Ana Başlıklar:

Hukuk

Dergi:

Yıldırım Beyazıt Hukuk Dergisi Issue 2, pp.71-109

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296465

pISSN:

2149-5831

Anahtar kelimeler:

Özet:

 The financing required by a State and public institutions for the execution of public services is provided through public revenues such as public receivables, taxes, duties, charges and goodwill. The state obtains public revenues from debtors. However, debtors of public receivables are usually in a very difficult economic situation as a result of events occurring against their will and become unable to pay their debts. In this case, the State renounce its public receivables in order to support the debtor and ensure that the debtor can continue hisher life financially. As a requirement of the principle of social State, the possibility of cancellation, which is granted to support the debtor, should be considered as an advantageous institution for the State in the long term, as it also aims to contribute to public revenues by allowing the debtor to recover quickly. Although the cancellation procedure is regulated in the Tax Procedure Law, No:213 and the Law on the Procedure for the Collection of Public Receivables, No:6183, it is also possible to cancel the public receivable in accordance with the judicial decision. In this study, firstly, the scope of tax and non-tax public receivables will be determined, and then, in line with the provisions of the Tax Procedure Law and the Law on the Procedure for Collection of Public Receivables, the cancellation due to natural causes, waiver of accrual, impossibility of collection and judicial decisions will be discussed. Following explanation of the reasons for cancellation, it will be discussed whether the Covid-19 pandemic can be considered as a reason for the cancellation of public receivables.

 The financing required by a State and public institutions for the execution of public services is provided through public revenues such as public receivables, taxes, duties, charges and goodwill. The state obtains public revenues from debtors. However, debtors of public receivables are usually in a very difficult economic situation as a result of events occurring against their will and become unable to pay their debts. In this case, the State renounce its public receivables in order to support the debtor and ensure that the debtor can continue hisher life financially. As a requirement of the principle of social State, the possibility of cancellation, which is granted to support the debtor, should be considered as an advantageous institution for the State in the long term, as it also aims to contribute to public revenues by allowing the debtor to recover quickly. Although the cancellation procedure is regulated in the Tax Procedure Law, No:213 and the Law on the Procedure for the Collection of Public Receivables, No:6183, it is also possible to cancel the public receivable in accordance with the judicial decision. In this study, firstly, the scope of tax and non-tax public receivables will be determined, and then, in line with the provisions of the Tax Procedure Law and the Law on the Procedure for Collection of Public Receivables, the cancellation due to natural causes, waiver of accrual, impossibility of collection and judicial decisions will be discussed. Following explanation of the reasons for cancellation, it will be discussed whether the Covid-19 pandemic can be considered as a reason for the cancellation of public receivables.

 The financing required by a State and public institutions for the execution of public services is provided through public revenues such as public receivables, taxes, duties, charges and goodwill. The state obtains public revenues from debtors. However, debtors of public receivables are usually in a very difficult economic situation as a result of events occurring against their will and become unable to pay their debts. In this case, the State renounce its public receivables in order to support the debtor and ensure that the debtor can continue hisher life financially. As a requirement of the principle of social State, the possibility of cancellation, which is granted to support the debtor, should be considered as an advantageous institution for the State in the long term, as it also aims to contribute to public revenues by allowing the debtor to recover quickly. Although the cancellation procedure is regulated in the Tax Procedure Law, No:213 and the Law on the Procedure for the Collection of Public Receivables, No:6183, it is also possible to cancel the public receivable in accordance with the judicial decision. In this study, firstly, the scope of tax and non-tax public receivables will be determined, and then, in line with the provisions of the Tax Procedure Law and the Law on the Procedure for Collection of Public Receivables, the cancellation due to natural causes, waiver of accrual, impossibility of collection and judicial decisions will be discussed. Following explanation of the reasons for cancellation, it will be discussed whether the Covid-19 pandemic can be considered as a reason for the cancellation of public receivables.

 Devletin ve kamu kuruluşlarının kamu hizmetlerinin yürütülmesi amacıyla ihtiyaç duyduğu finansman, vergi, resim, harç, şerefiye ve diğer kamu gelirleri aracılığı ile sağlanmaktadır. Devlet kamu gelirlerini borçlulardan temin etmektedir. Ancak kamu alacağının borçluları, genellikle kendi iradeleri dışında meydana gelen olaylar neticesinde ekonomik açıdan oldukça zor duruma düşerek borcunu ödeyemez hale gelmektedir. İşte bu durumda devlet, borçluya destek olarak mali açıdan hayatına devam edilmesini sağlamak amacıyla kamu alacağından vazgeçerek alacağını terkin etmektedir. Sosyal devlet ilkesinin de bir gereği olarak yükümlüye destek amacıyla tanınan terkin imkânı aslında yükümlünün hızlı bir şekilde kendini toparlayarak kamu gelirlerine katkıda bulunması amacını taşıdığından, devlet açısından da uzun vadede avantajlı bir müessese olarak düşünülmelidir. Terkin müessesesi, 213 sayılı Vergi Usul Kanunu ve 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanunda düzenlenmektedir. Bu çalışmamızda öncelikle vergi ve vergi dışındaki kamu alacaklarının kapsamı belirlenecek, ardından Vergi Usul Kanunu ve Amme Alacaklarının Tahsil Usulü Hakkında Kanunda yer alan hükümler doğrultusunda doğal afetler sebebiyle terkin, tahakkuktan vazgeçme, tahsil imkânsızlığı sebebiyle terkin ile yargı kararları gereği terkin müessesi ele alınacaktır. Terkin sebepleri açıklandıktan sonra Covid-19 pandemisinin kamu alacaklarının terkin sebebi olarak değerlendirilip değerlendirilemeyeceği tartışılacaktır.

Makale detayları

Cancellation of Public Receivables and the Possibility of Cancellation due to the Covıd-19 Pandemic

Yazarlar:

Ayla Çalışkan

Yayıncı:

Ankara Yildirim Beyazit University

Ana Başlıklar:

Hukuk

Dergi:

Yıldırım Beyazıt Hukuk Dergisi Issue 2, pp.71-109

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296465

pISSN:

2149-5831

Cancellation of Public Receivables

Reasons for Cancellation

Cancellation Due to Natural Causes

The Natural Causes Nature of the Covid-19 Pandemic

Cancellation due to the Covid-19 PandemicKamu Alacağının Terkini

Terkin Sebepleri

Doğal Afetler Sebebiyle Terkin

Covid-19 Pandemisinin Doğal Afet Niteliği

Covid-19 Pandemisi Sebebiyle Terkin

Sayı

Makale detayları

Yazarlar: Ayla Çalışkan

Yayıncı: Ankara Yildirim Beyazit University

Ana Başlıklar: Hukuk

Dergi: Yıldırım Beyazıt Hukuk Dergisi Issue 2, pp.71-109

Belge Tipi: Makale

Yayın Tarihi: 7/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001296465

pISSN: 2149-5831

Sayı

Yazarlar:

Ayla Çalışkan

Yayıncı:

Ankara Yildirim Beyazit University

Ana Başlıklar:

Hukuk

Dergi:

Yıldırım Beyazıt Hukuk Dergisi Issue 2, pp.71-109

Belge Tipi:

Makale

Yayın Tarihi:

7/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296465

pISSN:

2149-5831