The Conformity of Additional Corporate Tax with The Turkish Constitution

Yusuf Karakoç

Makale detayları

The Conformity of Additional Corporate Tax with The Turkish Constitution

Yazarlar:

Yusuf Karakoç

Yayıncı:

Istanbul University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

İdare Hukuku ve İlimleri Dergisi Issue 22, pp.47-86

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001315514

pISSN:

2687-2897

Anahtar kelimeler:

Özet:

 The legal basis for taxation lies in the regulation of economic activities or values as tax subjects by relevant legal provisions. At the core of taxation transactions, the occurrence of the taxable event is pivotal, serving as the material reason and essential condition for the State to levy taxes. Tax receivables emerge upon the happening of the taxable event. Transforming the tax into a tangible debt necessitates the calculation of the tax debt and its proper notification according to established procedures. If the taxpayer handles this calculation internally, separate notification becomes unnecessary. The tax debt relationship concludes when the taxpayer pays the accrued tax on time and in full or when the public administration creditor collects it. All these stages require legal regulation. In response to extraordinary revenue needs, the legislature has the authority to adjust tax rates or introduce new taxes. Temporary Additional Taxes, implemented previously for various reasons, typically aim to mitigate the effects of natural disasters, economic downturns, and fund extraordinary public expenditures. However, the legality and framework of such regulations are primarily dictated by the Fundamental Principles of Taxation. The Basic Principles of Taxation are based on Article 73 of the Constitution. Yet, not all taxation principles emanate solely from this article; others exist in different constitutional provisions. Therefore, compliance with the basic principles outlined in Article 73 and other constitutional articles is imperative when formulating regulations for both ordinary and extraordinary taxes. This study scrutinizes the provisions concerning the Additional Corporate Tax, as established by Law No. 7440 on the Restructuring of Certain Receivables and the Amendment of Certain Laws, in relation to the Fundamental Principles of Taxation.

 The legal basis for taxation lies in the regulation of economic activities or values as tax subjects by relevant legal provisions. At the core of taxation transactions, the occurrence of the taxable event is pivotal, serving as the material reason and essential condition for the State to levy taxes. Tax receivables emerge upon the happening of the taxable event. Transforming the tax into a tangible debt necessitates the calculation of the tax debt and its proper notification according to established procedures. If the taxpayer handles this calculation internally, separate notification becomes unnecessary. The tax debt relationship concludes when the taxpayer pays the accrued tax on time and in full or when the public administration creditor collects it. All these stages require legal regulation. In response to extraordinary revenue needs, the legislature has the authority to adjust tax rates or introduce new taxes. Temporary Additional Taxes, implemented previously for various reasons, typically aim to mitigate the effects of natural disasters, economic downturns, and fund extraordinary public expenditures. However, the legality and framework of such regulations are primarily dictated by the Fundamental Principles of Taxation. The Basic Principles of Taxation are based on Article 73 of the Constitution. Yet, not all taxation principles emanate solely from this article; others exist in different constitutional provisions. Therefore, compliance with the basic principles outlined in Article 73 and other constitutional articles is imperative when formulating regulations for both ordinary and extraordinary taxes. This study scrutinizes the provisions concerning the Additional Corporate Tax, as established by Law No. 7440 on the Restructuring of Certain Receivables and the Amendment of Certain Laws, in relation to the Fundamental Principles of Taxation.

 The legal basis for taxation lies in the regulation of economic activities or values as tax subjects by relevant legal provisions. At the core of taxation transactions, the occurrence of the taxable event is pivotal, serving as the material reason and essential condition for the State to levy taxes. Tax receivables emerge upon the happening of the taxable event. Transforming the tax into a tangible debt necessitates the calculation of the tax debt and its proper notification according to established procedures. If the taxpayer handles this calculation internally, separate notification becomes unnecessary. The tax debt relationship concludes when the taxpayer pays the accrued tax on time and in full or when the public administration creditor collects it. All these stages require legal regulation. In response to extraordinary revenue needs, the legislature has the authority to adjust tax rates or introduce new taxes. Temporary Additional Taxes, implemented previously for various reasons, typically aim to mitigate the effects of natural disasters, economic downturns, and fund extraordinary public expenditures. However, the legality and framework of such regulations are primarily dictated by the Fundamental Principles of Taxation. The Basic Principles of Taxation are based on Article 73 of the Constitution. Yet, not all taxation principles emanate solely from this article; others exist in different constitutional provisions. Therefore, compliance with the basic principles outlined in Article 73 and other constitutional articles is imperative when formulating regulations for both ordinary and extraordinary taxes. This study scrutinizes the provisions concerning the Additional Corporate Tax, as established by Law No. 7440 on the Restructuring of Certain Receivables and the Amendment of Certain Laws, in relation to the Fundamental Principles of Taxation.

 Vergilendirmenin hukukî sebebini, bir iktisadî faaliyeti veya iktisadî değeri vergi konusu olarak düzenleyen kanun hükmü teşkil etmektedir. Kanunda düzenlenen vergi konusuna bağlı olarak yapılması gereken vergilendirme işlemlerinde en temel unsur, vergiyi doğuran olaydır. Çünkü vergiyi doğuran olayın varlığı, Devletin vergi alacağının maddî sebebi, olmazsa olmaz şartıdır. Vergi alacağı, vergiyi doğuran olayın gerçekleşmesi anında doğmaktadır. Verginin, müşahhas bir borç haline gelmesi ise, vergi borcunun hesaplanmasını ve usûlüne uygun olarak muhatabına tebliğ edilmesini gerektirmektedir. Bu hesaplamayı mükellefin kendisi yaparsa, ayrıca bir tebliğ işlemine ihtiyaç bulunmamaktadır. Vergi borcu ilişkisi usûlüne uygun olarak tahakkuk eden verginin, mükellef tarafından zamanında, eksiksiz olarak ödenmesi veya alacaklı kamu idaresi tarafından tahsil edilmesi halinde son bulmaktadır. Bütün bu aşamaların kanunla düzenlenmesi şarttır. Kanun koyucunun, olağandışı gelir ihtiyacının doğması halinde, vergi oranı yükseltme veya yeni vergi ihdas etme yoluna gitmesi mümkün ve gereklidir. Geçici-Ek Vergi düzenlemeleri çeşitli gerekçelerle daha önceki yıllarda da yapılmıştır. GeçiciEk Vergiler daha çok tabiî afetlerle iktisadî buhranların muhtemel etkilerini azaltmak, ortadan kaldırmak ve kamunun olağandışı harcamalarına kaynak temin etmek amacıyla ihdas edilmektedir. Fakat bu düzenlemelerin hukuka uygunluğunu ve çerçevesini öncelikle Vergilendirmenin Temel İlkeleri oluşturmaktadır. Vergilendirmenin Temel İlkelerinin dayanağı, Anayasanın 73. maddesidir. Ancak, vergilendirmeyi ilgilendiren ilkelerin tamamının bu madde hükmünden kaynaklandığı söylenemez. Anayasada başka ilkelere kaynaklık eden hükümler de bulunmaktadır. Bu itibarla, olağan ve olağandışı vergilere ilişkin düzenlemeler yapılırken Anayasanın 73. ve diğer maddelerinde ifadesini bulan temel ilkelere uyulması şarttır. Bu Çalışmada, 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile ihdas edilen Ek Kurumlar Vergisine ilişkin hükümler, doğrudan ilgisi bulunan Vergilendirmenin Temel İlkeleri açısından irdelenmektedir.

Makale detayları

The Conformity of Additional Corporate Tax with The Turkish Constitution

Yazarlar:

Yusuf Karakoç

Yayıncı:

Istanbul University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

İdare Hukuku ve İlimleri Dergisi Issue 22, pp.47-86

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001315514

pISSN:

2687-2897

Additional Corporate Tax

Compliance with the constitution

Tax justice

Legal security

ProportionalityEk Kurumlar Vergisi

Anayasaya uygunluk

Vergi adaleti

Hukukî güvenlik

Ölçülülük

Sayı

Makale detayları

Yazarlar: Yusuf Karakoç

Yayıncı: Istanbul University

Ana Başlıklar: Hukuk (Diğer)

Dergi: İdare Hukuku ve İlimleri Dergisi Issue 22, pp.47-86

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001315514

pISSN: 2687-2897

Sayı

Yazarlar:

Yusuf Karakoç

Yayıncı:

Istanbul University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

İdare Hukuku ve İlimleri Dergisi Issue 22, pp.47-86

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001315514

pISSN:

2687-2897