Publication: Türkiye'de vergi denetiminin vergi kayıp ve kaçaklarını önlemedeki etkinliği
Abstract
Vergi, Vergi Denetimi, Vergi Kayıp ve Kaçağı ÖZET TÜRKİYE’DE VERGİ DENETİMİNİN VERGİ KAYIP VE KAÇAKLARINI ÖNLEMEDEKİ ETKİNLİĞİ Devletler üstlendikleri kamu hizmetlerini ifa etmek amacıyla en büyük gelir kalemleri olan vergilerden yararlanmaktadırlar. Mükellefler ödeme güçlerine göre devlet tarafından vergilemeye tabi tutulmaktadır. Ancak vergi konusu, mükellef ile vergi idaresi arasında her zaman için bir sorun oluşturmuştur. Çünkü mükellefler genel olarak çeşitli sebeplerle ödeyecekleri vergi miktarlarını en düşük düzeyde tutmak istemekte, vergi idaresi ise toplayacağı vergi miktarını en üst düzeyde tutmak istemektedir. Ülkemiz de dahil olmak üzere birçok modern ülke vergi alanından beyan esası sistemini tercih etmiştir. Beyan esasında, mükellefler tarafından ödenecek vergiler bizzat mükelleflerin kendisi tarafından beyan edilmektedir. Fakat, verginin devlet tarafından cebren ve karşılıksız olarak alınması, mükellefleri kimi zaman yasal zemine dayanarak, kimi zamanda yasal zeminin dışına çıkarak vergi suçu işlemelerine neden olabilmektedir. Bazen de, mükellefler vergi kanunlarını yeterince anlayamadıklarından yanlış beyanda bulunabilmektedirler. Dolayısıyla beyan esasının temel alındığı vergi sistemlerinde etkin bir vergi denetimi kaçınılmazdır. Bu çalışmanın amacı, Türkiye’de vergi denetiminin etkin bir şekilde uygulanamayışının nedenlerini araştırmaktır. Vergi mükelleflerinin vergi ve vergi denetim sistemimize ilişkin görüşleri bir anket çalışması ile ortaya konulmuş; vergi mükelleflerinin vergiye gönüllü uyumunu sağlamak adına çeşitli öneriler sunulmuştur. Tax, Tax Audit , Tax Loss and Tax Evasion THE EFFICIENCY OF THE TAX AUDIT IN THE PREVENTION OF TAX LOSS AND TAX EVASION
The governments benefit from the taxes, which is the biggest source of income, to perform their public services which they undertake. The tax payers are subjected to the taxation according to their ability to pay. However, tax subject has always posed a problem between the tax payer and the tax administration. Because, the tax payers generally want to keep the amount of tax, which they will pay, at the lowest level, but the tax administration wants to keep the amount of tax, which they will collect, at the highest level. Including our country, many modern countries has prefered the system of the principle of statement from the tax field. In the system of the principle of statement; taxes, which will be paid by the tax payers, are declared by the tax payer him/ herself. However, receiving of the tax by the government compulsorily and without provision may cause the tax payers to commit a tax crime, sometimes by basing on the legal grounds and sometimes by going out of the legal grounds. And sometimes, tax payers may make a false decleration because they can not understand the tax laws adequately. Consequently; an active tax control is inevitable in the tax systems which based on principle of statement. The purpose of this study is researching the reasons why tax control can not be applied effectively in Turkey. Opinions of the tax payers about the tax and our tax control system have been stated with a survey study, and various suggestions have been offered for providing voluntarily adaptation of tax payers to the tax.
The governments benefit from the taxes, which is the biggest source of income, to perform their public services which they undertake. The tax payers are subjected to the taxation according to their ability to pay. However, tax subject has always posed a problem between the tax payer and the tax administration. Because, the tax payers generally want to keep the amount of tax, which they will pay, at the lowest level, but the tax administration wants to keep the amount of tax, which they will collect, at the highest level. Including our country, many modern countries has prefered the system of the principle of statement from the tax field. In the system of the principle of statement; taxes, which will be paid by the tax payers, are declared by the tax payer him/ herself. However, receiving of the tax by the government compulsorily and without provision may cause the tax payers to commit a tax crime, sometimes by basing on the legal grounds and sometimes by going out of the legal grounds. And sometimes, tax payers may make a false decleration because they can not understand the tax laws adequately. Consequently; an active tax control is inevitable in the tax systems which based on principle of statement. The purpose of this study is researching the reasons why tax control can not be applied effectively in Turkey. Opinions of the tax payers about the tax and our tax control system have been stated with a survey study, and various suggestions have been offered for providing voluntarily adaptation of tax payers to the tax.