Publication: Türk Vergi İcra Hukuku'nda ödeme emri
Abstract
Toplumu oluşturan bireylerin, toplu halde yaşamalarının bir sonucu olarak kolektif mal ve hizmetlere ihtiyaç duyulmaktadır. Kolektif gereksinimlerin varlığı, bu ihtiyaçları gidermeye yönelik mal ya da hizmetlerin üretimini gerektirmekte, bu mal ya da hizmetlerin üretimi, üretim faktörlerine sahip olmayı ya da onların kullanım hakkını elde etmeyi gerektirmekte, bu ise harcama yapılmasını zorunlu kılmaktadır. Kolektif mal ve hizmetlerin üretiminin gerçekleştirilmesi kamu harcamaları adı verilen harcamaların yapılmasını bu da kamu kesiminin gelir elde etmesini gerekli kılmaktadır. Tam kamusal mal ya da hizmetler faydası bölünemeyen, pazarlanamayan, talebi belli olmayan mal ya da hizmetlerdir. Bireysel tüketime değil kolektif tüketime konudurlar. Bu sebeplerle söz konusu mal ya da hizmetlerin fiyatla sunulması mümkün değildir. Toplum üyeleri bu mal ve hizmetlerin faydasını birlikte elde ettiklerine göre, finansmanına da birlikte katılmalıdırlar. Tam da bu nedenle, toplumun faydasını maksimize etmek amacıyla toplumun ihtiyaç duyduğu bu mal ya da hizmetleri üreten ve toplum üyelerinin üstünde, onları bağlayıcı nitelikte kararları alıp uygulama yetkisine sahip olan devlet, üretip toplumun kolektif faydasına sunduğu mal ya da hizmetlerin finansmanını sağlamak için, toplum üyelerinin söz konusu harcamalara katılma payı anlamında, vergi adı altındaki yükümlülükleri yerine getirmelerini zorunlu kılmaktadır. Devlet bu şekilde yani hukuki cebir altında elde ettiği vergi ve benzeri gelirlerini kamu harcamalarını finanse etmek için kullanmaktadır. Kamu kesiminde kamu harcamalarının finansmanında kullanılan en önemli gelir türü vergiler olmakla beraber, tek gelir kaynağı kuşkusuz vergiler değildir. Vergiye benzetilebilecek ancak bazı özellikleri itibariyle vergiden farklı harç, resim, katılma payları vb. kamu alacakları da vardır. Bireyler, vergi kanunlarınca kendilerine yüklenmiş olan bu yükümlülükleri her zaman vadesinde yerine getirmemekte veya getirememektedir. Aynı zamanda, kamu alacaklarını rızaen ödememekte ya da ödeyememektedir. Elbette devlet, yukarıda bahsi geçen kolektif mal ve hizmetleri sunabilmek için ihtiyaç duyduğu finansman dolayısıyla gelir kaynakları edinebilmeli akabinde bu gelirleri tahsil edebilmelidir. Aksi takdirde en büyük siyasi otorite olan devlet, rızaen ve vadesinde ödenmeyen ya da kamu alacaklarının tahsil edilmesi hususunda özel hukuk gerçek ve tüzel kişilere tanınmamış olan üstün ve ayrıcalıklı yetkiler verilmesi sebebiyle amme alacaklarının takip ve tahsilini gerçekleştirecektir. Bunun nedeni ise kamu düzenini sürdürmek akabinde amme hizmetlerinin sunulabilmesi için gereken finansmanı etkin ve hızlı bir biçimde elde etmek istemesidir. Devletin kamu alacaklarının takip ve tahsili için cebri icra organlarına başvurması gerekmez, doğrudan doğruya kendisi kamu alacaklısı olan devlet ilgili alacakların takip ve tahsilini gerçekleştirir. 1954 senesinde yürürlüğe girmiş olan ve halen yürürlükte olan 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun, kamu alacaklarının takip ve tahsil esaslarını düzenleyen bir usul kodu olup kanunun devreye girmesi için kamu alacağının mahiyet ve miktar olarak kesinleşerek tahakkuk etmesi gerekir. 6183 sayılı Kanun kapsamında, kamu alacağını cebren tahsile başlamadan önce kamu borçlusuna ödeme emri tebliğ edilmekte ve bu ödeme emri ile borcun 15 gün içerisinde ödenmesi gerektiği ya da mal bildiriminde bulunulması gerektiği bildirilmektedir. Ödeme emri niteliği itibariyle iii idari bir işlem olup kamu borçlusuna cebren tahsil sürecine başlanılmadan önce son ihtar niteliği arz etmektedir.
As a natural consequence of the collective life of individuals who constitute the society, there is a need for collective goods and services. The existence of collective needs requires the production of goods or services to satisfy these needs; the production of these goods or services requires the possession of the factors of production or obtaining the right to use them, which in return necessitates expenditure. The realization of the production of collective goods and services requires the so-called public expenditures, which necessitates the public sector to earn income. Fully public goods or services are goods or services whose benefits cannot be divided, marketed, and whose demand is undetermined. They are not a matter of individual, but collective consumption. For these reasons, it is not possible to offer the mentioned goods or services at prices. Since community members get the benefits of these goods and services together, they must also participate in the financing together. Precisely for this reason, the state, which produces the said goods or services needed by the society in order to maximize the benefit of the society and has the authority to make and implement binding decisions above the members of the society, obliges the members of the society to fulfil their obligations under the name of tax in terms of contribution to the said expenditures in order to finance the goods or services offered to the collective benefit of the society. The fact that taxes are imposed by laws regulated by the legislature obliges members of the society to pay these taxes in case they experience a situation that falls within the scope of these laws. In this way, the state uses the taxes and similar revenues that are obtained under legal coercion to finance public expenditures. While taxes are the most important type of income used in financing public expenditures in the public sector, taxes are certainly not the only source of income. There are also public receivables such as duties, fees, shares, etc. that can be compared to taxes but differ from them due to some characteristics. Individuals always do not or cannot fulfil these obligations imposed on them by tax laws when due. At the same time, they do not or cannot pay public receivables with their consent. Naturally, in order to provide the aforementioned collective goods and services, the state should have the sources of income to be able to finance these needs, and the state then should be able to collect these revenues. Otherwise, the state, which is the largest political authority, will perform the prosecution and collection of public receivables due to the granting of superior and privileged powers which are not granted to private real and legal persons in the collection of public receivables that are not or cannot be paid with consent or when due. The reason for this is that it wants to maintain the public order and then obtain the necessary financing for the provision of public services effectively and quickly. The state does not have to apply to the enforcement bodies for the prosecution and collection of public receivables. The state, which is the public creditor, performs the prosecution and collection of these receivables. The Law No. 6183 on the Procedure for Collection of Public Receivables, which entered into force in 1954 and is still in effect, is a procedural code that regulates the prosecution and collection principles of public receivables, and the public receivables must be accrued by being finalized in nature and amount v for the law to come into effect. Within the scope of Law No. 6183, a payment order is notified to the public debtor before the public debtor begins to collect its receivables by coercion, and it is also notified that the debt must be paid within 15 days or a property declaration must be made with this payment order. It is an administrative transaction in nature of the payment order and constitutes the final notice to the public debtor before the compulsory collection process begins.
As a natural consequence of the collective life of individuals who constitute the society, there is a need for collective goods and services. The existence of collective needs requires the production of goods or services to satisfy these needs; the production of these goods or services requires the possession of the factors of production or obtaining the right to use them, which in return necessitates expenditure. The realization of the production of collective goods and services requires the so-called public expenditures, which necessitates the public sector to earn income. Fully public goods or services are goods or services whose benefits cannot be divided, marketed, and whose demand is undetermined. They are not a matter of individual, but collective consumption. For these reasons, it is not possible to offer the mentioned goods or services at prices. Since community members get the benefits of these goods and services together, they must also participate in the financing together. Precisely for this reason, the state, which produces the said goods or services needed by the society in order to maximize the benefit of the society and has the authority to make and implement binding decisions above the members of the society, obliges the members of the society to fulfil their obligations under the name of tax in terms of contribution to the said expenditures in order to finance the goods or services offered to the collective benefit of the society. The fact that taxes are imposed by laws regulated by the legislature obliges members of the society to pay these taxes in case they experience a situation that falls within the scope of these laws. In this way, the state uses the taxes and similar revenues that are obtained under legal coercion to finance public expenditures. While taxes are the most important type of income used in financing public expenditures in the public sector, taxes are certainly not the only source of income. There are also public receivables such as duties, fees, shares, etc. that can be compared to taxes but differ from them due to some characteristics. Individuals always do not or cannot fulfil these obligations imposed on them by tax laws when due. At the same time, they do not or cannot pay public receivables with their consent. Naturally, in order to provide the aforementioned collective goods and services, the state should have the sources of income to be able to finance these needs, and the state then should be able to collect these revenues. Otherwise, the state, which is the largest political authority, will perform the prosecution and collection of public receivables due to the granting of superior and privileged powers which are not granted to private real and legal persons in the collection of public receivables that are not or cannot be paid with consent or when due. The reason for this is that it wants to maintain the public order and then obtain the necessary financing for the provision of public services effectively and quickly. The state does not have to apply to the enforcement bodies for the prosecution and collection of public receivables. The state, which is the public creditor, performs the prosecution and collection of these receivables. The Law No. 6183 on the Procedure for Collection of Public Receivables, which entered into force in 1954 and is still in effect, is a procedural code that regulates the prosecution and collection principles of public receivables, and the public receivables must be accrued by being finalized in nature and amount v for the law to come into effect. Within the scope of Law No. 6183, a payment order is notified to the public debtor before the public debtor begins to collect its receivables by coercion, and it is also notified that the debt must be paid within 15 days or a property declaration must be made with this payment order. It is an administrative transaction in nature of the payment order and constitutes the final notice to the public debtor before the compulsory collection process begins.