Publication: Vergi hukukunda yorum
Abstract
Tez çalışmamın konusu 'Vergi Hukukunda Yorum' dur. Yorum, yorumlayanın kendisine problemli bir metnin anlamını anlaşılabilir hale getirdiği bir düşünsel eylemdir. Bu tanıma göre yorumun konusu metindir. Hukukta bunun en çok uygulandığı yer ise yasalardır. Hukuk kuralları anlam ve kapsam olarak her zaman çok net anlaşılır ve açık değildirler. Bu nedenle yargıç hukuku uygularken soyut yasal normları yorum metotları yardımıyla yorumlarlar. Hukukta Savigny'e dayandırılan dört klasik yorum metodu vardır. Bunlar gramatik, tarihsel, sistematik, amaçsal (teleolojik) yorum metotlarıdır. Vergi hukuku uygulamasında da bu metotlar geçerlidir. Bu metotların yanında; anayasaya uygun yorum ve vergi hukukunun teleolojisine uygun olarak geliştirilen ve bireylerin ödeme gücünü kavrayan ekonomik yaklaşım ilkesi ve substance over form. Tezim altı bölümden oluşur. Birinci bölümde yorumun tarihçesini ve yorum metotlarını inceledim. İkinci bölümde çeşitli hukuk sistemlerinde ve Avrupa Topluluğunda yorum kurallarını ele aldım. Üçüncü bölümde yorumun hukuksal dayanağını inceledim. Dördüncü bölümde yorumun dayandığı ölçütleri inceledim. Beşinci bölümde yorumun sınırını, yani yasakları inceledim. Son bölümde ise yorumun sonuçlarını inceledim. Sonuç olarak yargıç, yorum metotlarını uygularken hukuku geliştirmektedir. Vergi hukukunda ekonomik yaklaşım ilkesi alman vergi hukukunda 1977'de kaldırılmıştır. Onun yerine hakkın kötüye kullanılması yasağı uygulanmaktadır. Ülkemizde de ekonomik ilkesinin hukuksal dayanağı kalmamıştır. Bu kavram kendi ulusal vergi hukukumuzda ekonomik yaklaşım ilkesi yerine daha geniş bir anlamda uygulanmalıdır.
The theme of the thesis is interpretation in tax laws. Interpretation is a process of thinking action that the interpreter makes the context understandable, which he encounters, problems and unclear points in it. According to this definition, the theme of an interpretation is a context. That's why they're mostly found and used in laws. Related with the meaning and coverage laws are not always very clear and understandable. So when judges carry out the abstract law norms they use the methods of the interpretations. Based on to SAVIGNY, in justice there are four classical comment methods. They are called Grammatik, Historic, Systematic and Teleology Comment methods. These methods are used in carrying out the tax laws as well. In addition to these methods, the comments that suit the constitution and teleology of the tax law improved by considering the individual's solvency. My thesis is comprised of six chapters: In the 1st Chapter, I've researched on 'The History of Interpreting' and 'The Methods of Interpreting'. In the 2nd Chapter, I've studied on 'The Rules of Interpreting' in various legislative systems and in the European Community. In the 3rd Chapter, I've investigated 'The Legislative Basis of Interpreting'. In the 4th Chapter, I've researched 'The Criteria Based on Interpreting'. In the 5th Chapter, I've studied on 'The Boundaries in Interpreting', which also means 'The Prohibitions in Interpreting'. In the last chapter, I've studied on 'The Results of Interpreting'. I'd like to conclude that when a judge carrying out the methods of interpreting he or she is developing the concept of the law at the same time. In 1977, in German Tax Laws, the laws comprised of the principle of economical approach were removed and instead the laws comprised of the principal of the prohibition of abusing the rights were replaced. Thus, there is no use and legislative basis of this economical approach principal in tax laws in our country too. Instead of the economical approach principle, the concept of 'The prohibition of abusing rights' should be carried out on a large scale in a broad concept.
The theme of the thesis is interpretation in tax laws. Interpretation is a process of thinking action that the interpreter makes the context understandable, which he encounters, problems and unclear points in it. According to this definition, the theme of an interpretation is a context. That's why they're mostly found and used in laws. Related with the meaning and coverage laws are not always very clear and understandable. So when judges carry out the abstract law norms they use the methods of the interpretations. Based on to SAVIGNY, in justice there are four classical comment methods. They are called Grammatik, Historic, Systematic and Teleology Comment methods. These methods are used in carrying out the tax laws as well. In addition to these methods, the comments that suit the constitution and teleology of the tax law improved by considering the individual's solvency. My thesis is comprised of six chapters: In the 1st Chapter, I've researched on 'The History of Interpreting' and 'The Methods of Interpreting'. In the 2nd Chapter, I've studied on 'The Rules of Interpreting' in various legislative systems and in the European Community. In the 3rd Chapter, I've investigated 'The Legislative Basis of Interpreting'. In the 4th Chapter, I've researched 'The Criteria Based on Interpreting'. In the 5th Chapter, I've studied on 'The Boundaries in Interpreting', which also means 'The Prohibitions in Interpreting'. In the last chapter, I've studied on 'The Results of Interpreting'. I'd like to conclude that when a judge carrying out the methods of interpreting he or she is developing the concept of the law at the same time. In 1977, in German Tax Laws, the laws comprised of the principle of economical approach were removed and instead the laws comprised of the principal of the prohibition of abusing the rights were replaced. Thus, there is no use and legislative basis of this economical approach principal in tax laws in our country too. Instead of the economical approach principle, the concept of 'The prohibition of abusing rights' should be carried out on a large scale in a broad concept.