Publication: Vergi idaresinin yükümlüyü denetim yolları
Abstract
VERGİ İDARESİNİN YÜKÜMLÜYÜ DENETİM YOLLARI Ekonomik faaliyette bulunan herkesin günün birinde denetlenme ihtimali, mükellefleri doğru beyanda bulunmaya zorladığı gibi; denetim, vergi kaçırma, vergiden kaçınma ve kayıt dışılığın azaltılmasında etkili bir araç olmuştur. Vergi denetiminin bu etkinliği, vergisel işlemler, olay ve durumların tespitine, doğrudan ve eylemli bir şekilde yönelmesinden kaynaklanmıştır. Vergi denetiminin bu özelliği, vergi yükümlüsünün birey olarak sahip olduğu hak ve özgürlüklerine Devletin müdahalesi sonucunu doğurmuştur. Ortaya çıkan bu sonuç, müdahalenin sınırıyla birlikte, hak ve özgürlüğün kapsamı ve sınırı meselesini ortaya çıkarmıştır. Sorunun bir tarafında vergilendirme yetkisine sahip demokratik hukuk devleti, diğer yanda vergi ödevi olan hak ve özgürlüklere sahip bireyler (vergi yükümlüsü) varken; Devlet ile bireyin menfaatlerinin çatıştığı bu durum, her iki taraf açısından uyulması gereken hukuk kurallarını belirlemenin yanında, bazı sorunlar gündeme getirmiştir. Bu çalışma da, vergi yükümlüsünün denetiminde ve buna bağlı olarak vergi idaresince yapılacak işlemlerde, uyulması gereken hukuk kuralları ve ortaya çıkan sorunlar tespit edilmeye çalışılmıştır. Yukarıda belirtilen amaca ulaşmak için; Çalışmanın İlk Bölümü; Tarihçe ve Çeşitli Hukuk Sistemlerine Toplu Bakış başlığını taşımakta olup, bu bölümde vergi denetiminin Türk Hukukunda ve Dünyada tarihçesi, Avrupa Topluluğu Ülkeleri, Amerikan hukuku gibi çeşitli hukuk sistemlerinde yükümlünün denetimi incelenmiştir. İkinci Bölüm; vergi idaresinin yükümlüyü denetiminin hukuki çerçevesi başlığı altında; vergi idaresinin yükümlüyü denetiminin dayanak ve sınırları, Anayasa, yasalar ve Avrupa İnsan Hakları Sözleşmesi bağlamında incelenmiştir. Üçüncü Bölümde; vergi denetiminde idari yapı başlığı aklında vergi idaresi örgütünün denetim yapısı ve vergi denetimi yapmaya yetkili denetçiler incelenmiştir. Dördüncü ve Beşinci Bölümde; vergi idaresinin yükümlüyü denetim araçları olan; yoklama, inceleme, arama ve bilgi toplama incelenirken; yoklama ve bilgi toplama “araştırmaya yönelik vergi denetim araçları” başlığı altında Dördüncü Bölümde, inceleme ve arama ise “incelemeye yönelik vergi denetim araçları” başlığı altında Beşinci Bölümde incelenmiştir. Denetim araçları incelenirken, temel hak ve özgürlüklere müdahale sonucu doğuran denetimler sırasında ve sonrasında ortaya çıkan sorunlara, Avrupa İnsan Hakları Sözleşmesi, Anayasa ve kanunlarla, AİHM ve yüksek mahkeme kararları ışığında değinilmiştir. Sonuç olarak; vergi denetiminin bir tür adli kolluk faaliyeti olduğundan hareketle, denetim sürecinde ve buna bağlı olarak yapılan işlemlerde kişi hak ve özgürlüklerine müdahale sınırının aşılmaması, VUK’nda vergi denetim araçlarının Anayasa, AİHS, CMK hükümlerine uygun olarak yeniden yazılması ve “mükellef hakları”na da ayrıntılı olarak yasada yer verilmesi gerektiği sonucuna ulaşılmıştır.
THE TAXPAYER INSPECTION METHODS OF TAX OFFICES That inspection encourges, every individua,l who is in a economical action, to declare the truth and besides it is an effective factor to decrease tax smuggling, tax negligence and out of record actions. Tax inspection is effective because it is concerned directly or indirectly on tax processes, events and positions. That charesteristics of tax inspection brings the interference of the government on the individual rights and liberty of the taxpayer. That resulted the problem about the limit and content of the interference and the limit of individual rights and liberty. Hence, at one side the tax authorised democtratic legal government and on the other side the individual right and liberty owner taxpayers, that situation which the benefits of both sides opposited, brings the obligation to clear the legal regulations to solve the opposition and caused some problems as well. The problems on the inspection of tax payers and those processes of tax offices during inspection and the regulations to be obeyed are tried to be explained by that study. To fulfil the aims mentioned above : At the first chapter of the study, titled History and General View on Various Law Systems, the history of tax inspection at Turkish and global Laws, the tax inspection at EU countries and American Law is explained. At Second Chapter, titled The Legal Limits of Tax Offices’ Inspection on Taxpayers, the limits and base of tax inspection according to constitutional law, laws, Europan Human Rights Contract is explained. At Third Chapter, titled the administative structure of tax inspection, the inspection structure and authorised tax-inspectors are explained. At Fourth and Fifth Chapters, the inspection methods examination, detection, legal-search and information obtaining is examined. Examination and information obtaining is explained at fourth chapter titled the explorative methods. Detection and Legal Search is explained at fifth chapter titled detective Inspection methods. While explaining the inspection methods, the basic problems which causes interference on basic rights and liberties during and after tax inspection is also mentioned on Europan Human Rights Contract, Constitutional Law, Laws and Supreme Courts’ Judgement basis. It is concluded that, as to consider the tax inspection as a judicial police action, to avoid the interference on individual rights and liberty during inspection and related actions, the inspection methods at “Tax Procedure Code” should be reviewed according to Constitutional Law, Europan Human Rights Contract and Penal Procedure Code and the taxpayer rights must be detailed.
THE TAXPAYER INSPECTION METHODS OF TAX OFFICES That inspection encourges, every individua,l who is in a economical action, to declare the truth and besides it is an effective factor to decrease tax smuggling, tax negligence and out of record actions. Tax inspection is effective because it is concerned directly or indirectly on tax processes, events and positions. That charesteristics of tax inspection brings the interference of the government on the individual rights and liberty of the taxpayer. That resulted the problem about the limit and content of the interference and the limit of individual rights and liberty. Hence, at one side the tax authorised democtratic legal government and on the other side the individual right and liberty owner taxpayers, that situation which the benefits of both sides opposited, brings the obligation to clear the legal regulations to solve the opposition and caused some problems as well. The problems on the inspection of tax payers and those processes of tax offices during inspection and the regulations to be obeyed are tried to be explained by that study. To fulfil the aims mentioned above : At the first chapter of the study, titled History and General View on Various Law Systems, the history of tax inspection at Turkish and global Laws, the tax inspection at EU countries and American Law is explained. At Second Chapter, titled The Legal Limits of Tax Offices’ Inspection on Taxpayers, the limits and base of tax inspection according to constitutional law, laws, Europan Human Rights Contract is explained. At Third Chapter, titled the administative structure of tax inspection, the inspection structure and authorised tax-inspectors are explained. At Fourth and Fifth Chapters, the inspection methods examination, detection, legal-search and information obtaining is examined. Examination and information obtaining is explained at fourth chapter titled the explorative methods. Detection and Legal Search is explained at fifth chapter titled detective Inspection methods. While explaining the inspection methods, the basic problems which causes interference on basic rights and liberties during and after tax inspection is also mentioned on Europan Human Rights Contract, Constitutional Law, Laws and Supreme Courts’ Judgement basis. It is concluded that, as to consider the tax inspection as a judicial police action, to avoid the interference on individual rights and liberty during inspection and related actions, the inspection methods at “Tax Procedure Code” should be reviewed according to Constitutional Law, Europan Human Rights Contract and Penal Procedure Code and the taxpayer rights must be detailed.