The Concept of Accrual in Tax Law, The Differences from Similar Concepts and Its Legal Characteristics

Aslı Elvan Katiç

Makale detayları

The Concept of Accrual in Tax Law, The Differences from Similar Concepts and Its Legal Characteristics

Yazarlar:

Aslı Elvan Katiç

Yayıncı:

Anadolu University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Anadolu Üniversitesi Hukuk Fakültesi Dergisi Vol.11 Issue 1, pp.387-405

Belge Tipi:

Makale

Yayın Tarihi:

2/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001341318

pISSN:

2687-394X

Anahtar kelimeler:

Özet:

 Accrual of tax debt is a stage in the taxation process and is considered to be spesific to Turkish tax law. Accrual, the stage at which the tax levied and notified reaches the stage at which it must be paid, is also important in terms of determining the due date of the tax debt, calculation of the interest of default and determination of the tax loss. In our study, accrual is primarily discussed with its dictionary definitions and its equivalents in different disciplines. The moment of accrual and its role in the taxation process are tried to be determined by comparing it with similar concepts. The differences between finalization and maturity, which are concepts frequently associated with accrual in the doctrine have been presented. The accrual stage and precautionary accrual treatment as a safeguard measure are discussed together. Finally, in the context of the administrative procedure theory, it is tried to determine whether accrual is an administrative procedure or not.

 Accrual of tax debt is a stage in the taxation process and is considered to be spesific to Turkish tax law. Accrual, the stage at which the tax levied and notified reaches the stage at which it must be paid, is also important in terms of determining the due date of the tax debt, calculation of the interest of default and determination of the tax loss. In our study, accrual is primarily discussed with its dictionary definitions and its equivalents in different disciplines. The moment of accrual and its role in the taxation process are tried to be determined by comparing it with similar concepts. The differences between finalization and maturity, which are concepts frequently associated with accrual in the doctrine have been presented. The accrual stage and precautionary accrual treatment as a safeguard measure are discussed together. Finally, in the context of the administrative procedure theory, it is tried to determine whether accrual is an administrative procedure or not.

 Accrual of tax debt is a stage in the taxation process and is considered to be spesific to Turkish tax law. Accrual, the stage at which the tax levied and notified reaches the stage at which it must be paid, is also important in terms of determining the due date of the tax debt, calculation of the interest of default and determination of the tax loss. In our study, accrual is primarily discussed with its dictionary definitions and its equivalents in different disciplines. The moment of accrual and its role in the taxation process are tried to be determined by comparing it with similar concepts. The differences between finalization and maturity, which are concepts frequently associated with accrual in the doctrine have been presented. The accrual stage and precautionary accrual treatment as a safeguard measure are discussed together. Finally, in the context of the administrative procedure theory, it is tried to determine whether accrual is an administrative procedure or not.

 Vergi borcunun tahakkuku, vergilendirme sürecinde yer alan ve Türk vergi hukukuna özgü olduğu kabul edilen bir safhadır. Tarh ve tebliğ edilen verginin ödenmesi gereken aşamaya gelmesine karşılık gelen tahakkuk aynı zamanda vergi borcunun vadesinin belirlenmesi, gecikme faizinin hesaplanması ve ziyaa uğratılan verginin tespiti hususları bakımından önem taşımaktadır. Çalışmamızda tahakkuk öncelikle sözlük anlamlarıyla ele alınmış, tahakkukun farklı disiplinlerdeki karşılıklarına yer verilmiştir. Tahakkukun gerçekleşme anı ve vergilendirme sürecindeki rolü, benzer kavramlarla kıyaslanması suretiyle tespit edilmeye çalışılmıştır. Öğretide sıklıkla tahakkukla bağdaştırılan kavramlar olan kesinleşme ve muacceliyet ile tahakkuk arasındaki farklar ortaya koyulmuştur. Tahakkuk aşaması ile bir güvence önlemi olarak ihtiyati tahakkuk muamelesi bir arada ele alınmıştır. Son olarak, idari işlem teorisi bağlamında tahakkukun bir idari işlem niteliğinde olup olmadığı tespit edilmeye çalışılmıştır.

Makale detayları

The Concept of Accrual in Tax Law, The Differences from Similar Concepts and Its Legal Characteristics

Yazarlar:

Aslı Elvan Katiç

Yayıncı:

Anadolu University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Anadolu Üniversitesi Hukuk Fakültesi Dergisi Vol.11 Issue 1, pp.387-405

Belge Tipi:

Makale

Yayın Tarihi:

2/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001341318

pISSN:

2687-394X

Accrual

Finalization

Maturity

Precautionary Accrual

Administrative Procedure TheoryTahakkuk

Kesinleşme

Muacceliyet

İhtiyati Tahakkuk

İdari İşlem Teorisi

Sayı

Makale detayları

Yazarlar: Aslı Elvan Katiç

Yayıncı: Anadolu University

Ana Başlıklar: Hukuk (Diğer)

Dergi: Anadolu Üniversitesi Hukuk Fakültesi Dergisi Vol.11 Issue 1, pp.387-405

Belge Tipi: Makale

Yayın Tarihi: 2/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001341318

pISSN: 2687-394X

Sayı

Yazarlar:

Aslı Elvan Katiç

Yayıncı:

Anadolu University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Anadolu Üniversitesi Hukuk Fakültesi Dergisi Vol.11 Issue 1, pp.387-405

Belge Tipi:

Makale

Yayın Tarihi:

2/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001341318

pISSN:

2687-394X