Publication: Vergi uyuşmazlıklarında bir sulh yolu olarak kanun yolundan vazgeçme müessesesi
Abstract
Vergi uyuşmazlıklarında bir sulh yolu olarak kanun yolundan vazgeçme müessesesi Bu çalışmada, Türk vergi hukukunda yeni bir uyuşmazlık çözüm yöntemi olarak 213 sayılı Vergi Usul Kanunu’nun 379. maddesinde düzenlenen Kanun Yolundan Vazgeçme (KYV) Müessesesi ele alınmıştır. Vergi uyuşmazlıklarının çözümünde idari ve yargısal yolların yanında, karma nitelikteki KYV müessesesi, mükellef ile idare arasında sulh sağlamayı amaçlayan alternatif bir çözüm yolu olarak değerlendirilmiştir. Çalışmanın temel amacı, KYV’ nin hukuki niteliğini, uygulanma koşullarını, kapsamını ve pratik etkilerini ortaya koymaktır. Bu kapsamda; müessesenin mükellef hakları, vergi adaleti ve yargı yükünü hafifletme yönünden sağladığı avantajlar ile ortaya çıkardığı sorunlar ayrıntılı şekilde analiz edilmiştir. Araştırmada, literatür taraması ve mevzuat analizi yöntemi kullanılmıştır. Çalışma sonucunda, KYV müessesesinin, özellikle yargı mercilerinin iş yükünü azaltmada ve vergi tahsilatını hızlandırmada etkili olduğu, ancak uygulamada mükellefler açısından hak kayıplarına yol açabilecek riskler barındırdığı görülmüştür. KYV’ nin vergi uyuşmazlıklarının barışçıl çözümüne katkı sunduğu, fakat anayasal ilkelerle uyumlu şekilde yapılandırılması gerektiği vurgulanmıştır.
The waiver of legal remedy mechanism as a means of settlement in tax disputes This study focuses on the Waiver of Legal Remedy Mechanism (Kanun Yolundan Vazgeçme – KYV), regulated under the Article 379 of the Tax Procedure Law No. 213, as a new method of dispute resolution in Turkish tax law. In addition to administrative and judicial remedies, the KYV mechanism, with its hybrid nature, is considered an alternative resolution tool aimed at achieving settlement between taxpayers and the tax administration. The main objective of the study is to reveal the legal nature, conditions of implementation, scope, and practical implications of the KYV mechanism. In this context, the mechanism is analyzed in detail with respect to the advantages it offers in terms of protecting taxpayer rights, ensuring tax justice, and reducing the judicial workload, as well as the problems it generates in practice.The research employs literature review and legal text analysis. The findings indicate that KYV is effective in accelerating tax collection and easing the burden on the judiciary. However, it also entails risks that may lead to the loss of taxpayer rights in practice. The study emphasizes that while KYV contributes to the peaceful resolution of tax disputes, it must be structured in a way that aligns with constitutional principles.
The waiver of legal remedy mechanism as a means of settlement in tax disputes This study focuses on the Waiver of Legal Remedy Mechanism (Kanun Yolundan Vazgeçme – KYV), regulated under the Article 379 of the Tax Procedure Law No. 213, as a new method of dispute resolution in Turkish tax law. In addition to administrative and judicial remedies, the KYV mechanism, with its hybrid nature, is considered an alternative resolution tool aimed at achieving settlement between taxpayers and the tax administration. The main objective of the study is to reveal the legal nature, conditions of implementation, scope, and practical implications of the KYV mechanism. In this context, the mechanism is analyzed in detail with respect to the advantages it offers in terms of protecting taxpayer rights, ensuring tax justice, and reducing the judicial workload, as well as the problems it generates in practice.The research employs literature review and legal text analysis. The findings indicate that KYV is effective in accelerating tax collection and easing the burden on the judiciary. However, it also entails risks that may lead to the loss of taxpayer rights in practice. The study emphasizes that while KYV contributes to the peaceful resolution of tax disputes, it must be structured in a way that aligns with constitutional principles.