Publication: Vergi kaçakçılığı suçu açısından muhasebe hilesi
Abstract
Ülkemiz vergi sisteminin temel usul kurallarını içeren 213 sayılı Vergi Usul Kanununda, ilgililerce işlenen bazı fiillerin vergi kaçakçılığı suçu olduğu düzenlenerek, bu suçları işleyenlere ilişkin hürriyeti bağlayıcı cezaların uygulanması düzenlenmiştir. Söz konusu suçlar arasında, defter ve kayıtlarda hesap ve muhasebe hilesi yapma fiili de suç olarak düzenlenmiştir. Hile, kasıtlı olarak yapılan yolsuzluk sahtekarlık gibi tüm eylemlerdir. Bu tanımdan hareketle muhasebe hilesi, muhasebe işlemlerinin kaydedilmesi, sınıflandırılması ve raporlanması aşamalarında kasıtlı olarak yapılan ve başkalarını aldatma amacı taşıyan bir fiil olarak tanımlanabilir. Vergi kaçakçılığı açısından muhasebe hilesi suçu, yasal defter ve kayıtlarda bilerek ve istenerek yapılan hileli işlemlerdir. Dolayısıyla vergi kaçakçılığı açısından muhasebe hilesi suçu, ancak vergi kanunları uyarınca tutulan defter ve kayıtlarda yapılması halinde söz konusu olacaktır. Çalışmamızda, vergi kaçakçılığı suçu açısından muhasebe hilesine ilişkin temel kavramların açıklaması, hata ve hilenin genel özellikleri ile muhasebe hatası ile muhasebe hilesi tanımı, bir fiilin suç olarak nitelendirilebilmesi için gerekli olan suç unsurları ile vergi kaçakçılığı suçları açıklandıktan sonra muhasebe hilesi suçu, bu suçun tespiti ve adli ve idari sonuçları açıklanmıştır. Ayrıca muhasebe hilesi suçuna ilişkin adli ve idari yargı organları tarafından verilen örnek kararlarda belirtilerek, kararların muhasebe hilesi suçu açısından değerlendirmesi yapılmıştır. Çalışmanın son bölümde ise muhasebe hilesi suçunun; tanım, vergi matrahının azaltıcı unsuru olup olmaması ve “ne bis in idem” ilkesi açısından değerlendirmesi yapılarak önerilerde bulunulmuştur.
In the Tax Procedure Law No. 213, which includes the basic procedural rules of our country's tax system, it is regulated that some acts committed by the concerned parties are tax evasion crimes, and the implementation of freedom-binding penalties for those who commit these crimes is regulated. Among the crimes in question, the act of frauding on accounts and accounting in books and records is also regulated as a crime. Frauding is all such actions as deliberately committed corruption or fraud. Proceeding from this definition, an accounting trick can be defined as an act that is intentionally committed at the stages of recording, classifying and reporting accounting transactions and is intended to deceive others. From the point of tax evasion, the crime of accounting fraud is fraudulent transactions purposely and intentionally made in legal books and records. Therefore, from the view of tax evasion, the crime of accounting fraud will be considered only if it is carried out in books and records kept in accordance with tax laws. In our study, the explanation of the basic concepts of accounting fraud in terms of tax evasion crime, the general characteristics of error and fraud, the definition of accounting error and accounting fraud, the criminal elements necessary for an act to be described as a crime, and tax evasion crimes, accounting fraud crime, the detection and determination of this crime are explained. Additionally, the judicial and administrative results are explained. Furthermore, the sample decisions made by the judicial and administrative judicial bodies regarding the crime of accounting fraud were stated in the decisions and the decisions were evaluated in terms of the crime of accounting fraud. In the last part of the study, suggestions were made by evaluating the crime of accounting fraud in terms of definition, whether it should be a reducing element of the tax base and through the evaluation of “ne bis in idem” principle.
In the Tax Procedure Law No. 213, which includes the basic procedural rules of our country's tax system, it is regulated that some acts committed by the concerned parties are tax evasion crimes, and the implementation of freedom-binding penalties for those who commit these crimes is regulated. Among the crimes in question, the act of frauding on accounts and accounting in books and records is also regulated as a crime. Frauding is all such actions as deliberately committed corruption or fraud. Proceeding from this definition, an accounting trick can be defined as an act that is intentionally committed at the stages of recording, classifying and reporting accounting transactions and is intended to deceive others. From the point of tax evasion, the crime of accounting fraud is fraudulent transactions purposely and intentionally made in legal books and records. Therefore, from the view of tax evasion, the crime of accounting fraud will be considered only if it is carried out in books and records kept in accordance with tax laws. In our study, the explanation of the basic concepts of accounting fraud in terms of tax evasion crime, the general characteristics of error and fraud, the definition of accounting error and accounting fraud, the criminal elements necessary for an act to be described as a crime, and tax evasion crimes, accounting fraud crime, the detection and determination of this crime are explained. Additionally, the judicial and administrative results are explained. Furthermore, the sample decisions made by the judicial and administrative judicial bodies regarding the crime of accounting fraud were stated in the decisions and the decisions were evaluated in terms of the crime of accounting fraud. In the last part of the study, suggestions were made by evaluating the crime of accounting fraud in terms of definition, whether it should be a reducing element of the tax base and through the evaluation of “ne bis in idem” principle.