Publication: Vergi Hukukunda yorum
Abstract
“VERGİ HUKUKUNDA YORUM” ÖZET: “Vergi Hukukunda Yorum” başlıklı Tez, vergi hukuku alanında yapılan bir yorumun, dayandığı, kaynak aldığı yasa, yasa üstü ve yasa altı belgelerle mantıksal tutarlılık koşullarını, ekonomik ve sosyal gerçeklere uygunluğunu ve ilke ve değerlerle ilişkisini bir bütünlük içinde araştırmaktadır. Tezin temel amacı, bu üç gereğin yorum yöntemleri ve yöntemlere ilişkin kurallar çerçevesinde nasıl uygulanabileceğini tartışmaktır. Tez’de yorumla ilgili temel kavramlar şöyle sınıflandırılmıştır: “Kapalı Lâfzî Yorum”, yasa kuralındaki terimlerin ve hükümlerin yorumunda klasik önermeler mantığı ve temel dilbilgisi kurallarına başvurularak gerçekleştirilen vergi hukuku yorumudur. “Açık Lâfzî Yorum”, dilin dilbilimsel/ yapısal karakterinin ve belirsizlik probleminin dikkate alınması durumundaki lâfzî yorumdur. “Kapalı Sistematik Yorum”, her hangi bir vergi hukuku kuralı veya kavramının, yine sadece bir başka vergi hukuku kuralı veya kavramı ile olan ilişkisi bağlamında yorumlanmasıdır. “Açık Sistematik Yorum”, ekonomik gerçekliklerin sistematik yorumun parametresi olması durumunda yorumdur. “Tarihi Amaçsal Yorum”, yasanın yapılış amacını yasa yapıcılar tarafından açıklanmış veya yasa dilinden ve/ veya sonuçlarından çözümleyen yorumdur. “İlkesel Amaçsal Yorum”, vergisel, hukuki ve ahlaki ilkelere uygun yorumdur. “Kıyas” yasada tanımlanmamış bir olayın, tanımlanmış olan benzer bir olayla ilişkilendirilerek yasa kapsamına alınmasıdır. Tez’de incelenen bir diğer önemli kavram vergiden kaçınmadır. “Vergiden Kaçınma”, vergi yükünün gayrimeşru yollardan azaltılmasıdır. İlgili bölümde, yorum ve kıyas yöntemleri vergiden kaçınmanın önlenmesinde nasıl kullanılacağı tartışılmıştır. “INTERPRETATION OF TAX LAW”
The thesis titled “Tax Law Review” is to investigate the source and law, documents above and under the law and terms of logical consistency, compliance with the economic and social realities, relationship between principles and values based on by a comment in tax in a coherent. The main objective of this thesis is to discuss how these three realities will be applied within the framework of comment methods and rules of these methods. In the thesis, basic concepts of comment have been classified as follows: “Close literal comment” is a tax law comment in which classical propositional logic and the rules of basic grammar are referred in comment of terms and provisions in law rules. “Open literal comment” is a literal comment in which linguistic/ structural character of the language and problem of uncertainty is taken into account. “Close systematic comment” is to comment any tax law rule or concept in context of relation with another tax law rule or concept. “Open systematic comment” is the comment in case the economic realities are parameters of systematic comment. “Historically purposeful comment” is the comment which resolves purpose of construction of the law from explained by lawmakers or the language of the law and / or consequences. “Principally purposeful Comment is the comment in accordance with tax, legal and moral principles. “Comparison” is to take an event defined in the law into scope of the law in relation with a similar event defined. Another important concept examined in this thesis is tax avoidance. Tax Avoidance is to reduce the tax burden in illegal ways. In related chapter, it has been discussed how comment and comparison methods will be used for prevention of tax avoidance.
The thesis titled “Tax Law Review” is to investigate the source and law, documents above and under the law and terms of logical consistency, compliance with the economic and social realities, relationship between principles and values based on by a comment in tax in a coherent. The main objective of this thesis is to discuss how these three realities will be applied within the framework of comment methods and rules of these methods. In the thesis, basic concepts of comment have been classified as follows: “Close literal comment” is a tax law comment in which classical propositional logic and the rules of basic grammar are referred in comment of terms and provisions in law rules. “Open literal comment” is a literal comment in which linguistic/ structural character of the language and problem of uncertainty is taken into account. “Close systematic comment” is to comment any tax law rule or concept in context of relation with another tax law rule or concept. “Open systematic comment” is the comment in case the economic realities are parameters of systematic comment. “Historically purposeful comment” is the comment which resolves purpose of construction of the law from explained by lawmakers or the language of the law and / or consequences. “Principally purposeful Comment is the comment in accordance with tax, legal and moral principles. “Comparison” is to take an event defined in the law into scope of the law in relation with a similar event defined. Another important concept examined in this thesis is tax avoidance. Tax Avoidance is to reduce the tax burden in illegal ways. In related chapter, it has been discussed how comment and comparison methods will be used for prevention of tax avoidance.