Vergi Kayıp ve Kaçağını Ortaya Çıkarma Amacına Yönelik Olarak Vergi Usul Kanununda Düzenlenen Arama Hükümleri ve Uygulamalarına İlişkin Değerlendirmeler

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Date

2023

Authors

Gündoğdu, Alperen
Özsoy, Ahmet Ersen

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Public Finance
(2015)
As an interdisciplinary area powered by economy, law and accounting, “The Department of Finance” aims to train experts in the field with unique courses such as “Public Finance”, “Turkish Tax System” and “Budgeting and Public Funding”. Atılım University opened the Department of Financing in the academic year of 2015-2016, becoming the first foundation university to open the department. With our competent staff, our Department grew and ranked the 6th in the list of department base points in its field. Thesis and non-thesis Finance - Tax Graduate Programs, started in 2019, constitute the first department under a such name with the aim to offer studies in the field of tax. We see Finance as a state tradition, and as a social science that shall always follow the changing era. As long as states take loans, and takes are collected, there will be a need for well-equipped experts of Finance.

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Abstract

Arama esas itibariyle vergi kayıp ve kaçağını belirlemeye yönelik bir işlemdir. Çalışmamızda devletin mükellefleri denetleme yollarından yoklama, bilgi toplama, ve vergi incelemesi konularına aramayla ilişkilerinden dolayı yer verilmiştir. Arama uygulamalarına ilişkin düzenlemeler Vergi Hukuku alanında yapılmıştır. Bununla birlikte yaptırımlar anlamındaki yasal düzenlemeler Ceza Hukukunda yer almaktadır. Bu anlamda ağırlıklı olarak arama Vergi Hukuku ile Ceza Hukuku hükümlerine tabidir. Çalışmamızda arama konusu yasal düzenlemeler çerçevesinde düzenlenmiştir. İstatistiki veriler yorumlanarak, uygulamadaki sorunlar ortaya konulmuştur. Ayrıca yasal düzenleme ve uygulamalarla ilgili olarak çözüm önerileri sunulmuştur.
Search is essentially a process to determine tax loss and evasion. In our study, polling, information gathering, and tax inspection, which are the ways of auditing the taxpayers of the state, are included because of their relations with the search. Regulations regarding search practices have been regulated in the field of Tax Law. In addition to this, legal regulations in the sense of sanctions are included in the Criminal Law. In this sense, search is mainly subject to the provisions of Tax Law and Criminal Law. In our study, the subject of search is regulated within the framework of legal regulations. By interpreting the statistical data, the problems in the practise were presented. Besides, solution recommendations were presented regarding legal regulations and practices.

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Maliye, Finance

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0

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172