Publication: Vergi kaçakçılık suçlarının tespitinde elektronik denetim sistemlerinin kullanılması ve adil yargılanma ilkesi bağlamında değerlendirilmesi
Abstract
Vergi hukukunun temel amacı olan kamu gelirlerinin adil, ölçülü ve hukuka uygun biçimde toplanması; dijital dönüşümün etkisiyle hem denetim hem de yargılama süreçlerinde yeni bir boyut kazanmıştır. Çalışmamızda elektronik denetim sistemlerinin vergi kaçakçılığı suçlarının tespiti üzerindeki etkisini ve bu sistemlerin adil yargılanma ilkesiyle olan ilişkisini irdelemektedir. Çalışmanın temel iddiası; hukuki sınırlar içinde kullanılan elektronik denetim sistemlerinin hem vergi denetiminin etkinliğini artıracağı hem de bireylerin temel hak ve özgürlüklerini daha iyi koruyacağı yönündedir. Tez boyunca vergi denetiminin tarihsel ve kavramsal temellerinden hareketle elektronik denetim sistemlerinin yapısı, işleyişi ve dijital delil niteliği tartışılmış; yapay zekâ destekli risk analiz modelleri ve elektronik denetim uygulamalarının, hem vergi idaresi hem de mükellefler üzerindeki etkileri ortaya konulmuştur. Bu sistemlerin vergi ceza yargılamasındaki etkisi de adil yargılanma ilkeleri çerçevesinde detaylı şekilde analiz edilmiştir. Makul sürede yargılanma, gerekçeli karar hakkı, tarafsız ve bağımsız mahkeme, hukuki güvenlik, silahların eşitliği ve çelişmeli yargı gibi ilkeler dijital deliller üzerinden değerlendirilerek sistemin hukuki boyutu ortaya konmuştur. Bu bağlamda elektronik denetimin hukuk devleti ilkesinin gereği olarak şeffaf, denetlenebilir ve hesap verilebilir bir sistemin parçası olduğu vurgulanmıştır. Bu sistemlerin vergi ceza yargılamasına etkisi sadece denetimin etkinliğini artırmakla sınırlı kalmamakta; ayrıca delillerin toplandığı, sunulduğu ve yargılamada kullanıldığı bütün süreçleri etkileyerek adil yargılanma hakkının somut şekilde hayata geçmesini sağlamaktadır. Bu nedenle hukuk düzeninde elektronik delillerin konumunun belirlenmesi ve elektronik uygulamalarının hukuka uygunluğunun teminat altına alınması gerekmektedir. Bu çerçevede gerek idari denetimin güçlendirilmesi gerekse ceza yargılamasının hakkaniyetle yürütülmesi için elektronik denetim sistemlerinin hukuki temelleri net biçimde tanımlanmalı ve uygulamada standartlaştırılmalıdır.
The primary objective of tax law collecting public revenues in a fair, proportionate, and lawful manner has gained a new dimension in both audit and judicial processes under the influence of digital transformation. This study examines the impact of electronic audit systems on the detection of tax evasion crimes and explores the relationship between these systems and the principle of a fair trial. The central thesis of the study is that electronic audit systems, when utilized within legal boundaries, will not only enhance the efficiency of tax audits but also offer greater protection for individuals’ fundamental rights and freedoms. Throughout the thesis, the structural and operational aspects of electronic audit systems are analyzed by grounding them in the historical and conceptual foundations of tax auditing. The evidentiary value of digital data is discussed in detail, alongside AI-supported risk analysis models and the practical implications of electronic auditing for both tax authorities and taxpayers. The influence of these systems on tax criminal proceedings is thoroughly assessed within the framework of fair trial principles. Key guarantees such as the right to trial within a reasonable time, the right to a reasoned judgment, the right to an impartial and independent tribunal, legal certainty, equality of arms, and adversarial proceedings are evaluated in relation to digital evidence to clarify the legal dimension of the system. In this context, electronic auditing is emphasized as part of a transparent, accountable, and reviewable system, in accordance with the rule of law. The impact of these systems on tax criminal proceedings goes beyond enhancing audit effectiveness; they also shape all stages in which evidence is collected, presented, and used in trials, thereby enabling the fair trial right to be realized in a concrete manner. Therefore, the legal position of electronic evidence within the legal order must be clearly defined, and the lawfulness of electronic practices must be guaranteed. To that end, the legal foundations of electronic audit systems must be clearly established and standardized in practice to both strengthen administrative oversight and ensure fairness in criminal proceedings.
The primary objective of tax law collecting public revenues in a fair, proportionate, and lawful manner has gained a new dimension in both audit and judicial processes under the influence of digital transformation. This study examines the impact of electronic audit systems on the detection of tax evasion crimes and explores the relationship between these systems and the principle of a fair trial. The central thesis of the study is that electronic audit systems, when utilized within legal boundaries, will not only enhance the efficiency of tax audits but also offer greater protection for individuals’ fundamental rights and freedoms. Throughout the thesis, the structural and operational aspects of electronic audit systems are analyzed by grounding them in the historical and conceptual foundations of tax auditing. The evidentiary value of digital data is discussed in detail, alongside AI-supported risk analysis models and the practical implications of electronic auditing for both tax authorities and taxpayers. The influence of these systems on tax criminal proceedings is thoroughly assessed within the framework of fair trial principles. Key guarantees such as the right to trial within a reasonable time, the right to a reasoned judgment, the right to an impartial and independent tribunal, legal certainty, equality of arms, and adversarial proceedings are evaluated in relation to digital evidence to clarify the legal dimension of the system. In this context, electronic auditing is emphasized as part of a transparent, accountable, and reviewable system, in accordance with the rule of law. The impact of these systems on tax criminal proceedings goes beyond enhancing audit effectiveness; they also shape all stages in which evidence is collected, presented, and used in trials, thereby enabling the fair trial right to be realized in a concrete manner. Therefore, the legal position of electronic evidence within the legal order must be clearly defined, and the lawfulness of electronic practices must be guaranteed. To that end, the legal foundations of electronic audit systems must be clearly established and standardized in practice to both strengthen administrative oversight and ensure fairness in criminal proceedings.