Vergi incelemesi ve neticesinde yapılan tarhiyatların verimliliği
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Date
2006
Authors
Başak, Harika M. Kırgıl
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Ekonomik hayatta devletlerin varlığını sürdürebilmek için başvurdukları en önemli gelir kaynağı vergilerdir. Beyan esasına dayalı vergi sistemlerinde ise idarenin ve mükelleflerin kanunlarla belirlenen ilkeler çerçevesinde hareket edip etmediklerini tespit etmek amacıyla vergi denetimi devreye girmektedir. Vergi denetimi geniş anlamıyla mükelleflerin beyanlarının doğruluğu yanında idarenin yaptığı işlerin doğruluğunun saptanması (teftiş) ve personelin gerektiğinde soruşturmasının (tahkikat) yapılmasını da kapsamaktadır. Çalışmamızda vergi incelemesinin ne olduğu kimler tarafından yapıldığı, yetkiyi nereden aldıkları, vergi incelemesini yapan birimlerin verimliliği, vergi incelemesinin verimliliği ölçülürken dikkat edilmesi gereken hususlar üzerinde durulmuştur. Vergi incelemesi daha önceleri yalnızca defter ve belgeler üzerinde yapılabiliyor iken serbest delil sistemi ile 1980 yılından itibaren defter belge dışındaki harici veriler de kullanılabilir hale gelmiştir. Tabii burada ispat, delil ve karine kavramları devreye girmiştir. Vergi incelemesi yapılırken hem inceleme elemanı ve hem de incelemeye tabi tutulan tarafından dikkat edilmesi gereken bazı hususlar bulunmaktadır. Bunlardan bazıları örneğin; İnceleme elemanı incelemeyi mükellefin iş yerinde yapmalıdır. Ayrıca mesai saatleri dışında mükelleften izin alınmadığı sürece vergi incelemesi yapılamaz. İncelemeye tabi tutulan incelemenin her safhasında inceleme elemanından bilgi isteyebilir.Vergi incelemesinin ülkemizde çok sayıda denetim birimi tarafından gerçekleştirildiği her zaman eleştiri konusu yapılmış olmakla beraber bazı yabancı ülkelerde incelemeyi yapan birimler konusunda yapılan araştırmada tüm ülkelerde vergi incelemesini birden fazla birimin yaptığı tespit edilmiştir.Vergi incelemesinin verimliliğinden söz ederken inceleme işini yapanların sorunları, mükelleflerin sorunları, kanunların yeteri kadar açık olmaması gibi hususların dikkate alınmasının yerinde olacağı düşünülmektedir.Vergi kayıp ve kaçağını, kayıt dışı ekonomiyi önlemede en önemli araç olan vergi incelemesinin etkinliği için alınması gereken bazı önlemler vardır. Bunlar servet beyanının uygulanması mükelleflere nereden buldun diye sorulabilmesi, zaman kaybının önlenmesi açısından incelemelerde standardizasyona gidilmesi, sektörel incelemelere ağırlık verilmesi, denetim birimleri arasında görev tanımı ve ayrımının iyi yapılması, İnceleme sonucunda tarhiyat öncesi uzlaşma müessesesinin uygulanması ve inceleme elemanı tarafından yapılan incelemenin her iki tarafa açısından da hukuki sonuç doğuracağının unutulmaması gibi hususlardır. Diğer bir tedbir de inceleme elemanlarının inceleme dışında diğer görevlerden mümkün olduğunca uzak tutulmaları gereğidir. İnceleme elemanlarının teknolojiden uzak kalmamaları ve günümüzde önem kazanan toplam kalite yönetimi çalışmalarına tabi tutulmaları gerekmektedir. Maliye Bakanlığı tarafından bu konuda yapılan çalışmalar oldukça zayıf kalmaktadır.Ayrıca 2005 yılında Maliye Bakanlığı denetim birimleri ve idari makamların toplam Türkiye genelinde 104.578 vergi incelemesi yaptıkları bu incelemelerin 50.700 adedini vergi denetmenlerinin gerçekleştirdiği ve incelemeye tabi tutulan mükelleflerin 100 YTL tutarında kazanca karşılık 119 YTL tutarında kazancı kayıt ve beyan dışı bıraktıkları tespit edilmiştir. 2004 yılına göre vergi kayıp ve kaçağının da % 42 oranında artış göstermiştir. Bu durum mükelleflerin inceleme oranlarının ve inceleme elemanı sayısının artırılması gerektiğini göstermektedir.Vergi incelemesi idare açısından devletin güvenilirliği, tarafsızlığı ve üstünlüğünü mükellefe gösterme yönü ile mükellef açısından mali ve hukuki boyutunun yanında eğitici ve caydırıcı yönü ile de önemlidir.
The most important source of income that the governments have recourse to inorder to maintain their existence in economic life is taxes. However at taxsystems based on the tax return, tax inspection intervenes in in order todetermine whether the administration and tax payers act in accordance with theprinciples set out in the law. Tax inspection also covers determining theexactness of the operations carried out by the administration (inspection) besides the exactness of the accounts of the tax-payers in the wider sense aswell as carrying out, when necessary, the investigation of the personnel(investigation). In our study the issues that must be noted are dealt with while defining what isthe tax examination, by whom this examination is carried out, from where theyget the authority and assessing the effectiveness of the units carrying out the taxexamination and the effectiveness of the tax examination. While taxexamination was carried out formerly on the books and documents, the externaldata apart from the books and documents have become usable since 1980,through free proof system. Of course here the concepts such as proof, evidenceand card have stepped in. While carrying out the tax examination, there aresome facts that must be noted by both the examiner and the one who issubjected to the examination. For example, the examiner must carry out theexamination at the business place of the tax-payer. Furthermore, unless a permitfrom the tax-payer is obtained, tax examination can not be carried out outsidethe office hours. At the each phase of the examination, one subjected to theexamination may request information from the examiner.While the execution of tax examination by many inspection units in our countryhas always been made a point of criticism, in an examination carried out on theunits executing the examination in some foreign countries it was determinedthat the tax examination is being executed by multiple units in all countries.When talking about the effectiveness of the tax examination it is considered thatit will be appropriate taking into consideration the facts such as the problems ofthe examiners, the problems of the tax-payers and the laws' being not clearenough.There are some measures to be taken for the effectiveness of tax examination,which is the most important means of preventing tax loss, tax exile and blackeconomy. These include application of the statement of fortune, asking to thetax payers how they found it, going into the standardization at examinations inorder to avoid loss of time, focusing on the sectoral examination, making dutydefinition and division between the inspection units, implementing compromiseestablishment prior to assessment as a result of examination and no forgettingthat the examination carried out by the examiner shall bring about a judicialresult. Another measure is that examiners be kept as much as possible awayfrom other tasks other than examination. Examiners are required not to stayaway from the technology and required to be subjected to the total qualitymanagement studies, which have become important today. The studies executedby the Ministry of Finance on this regard stay very weak.However it was determined that in total 104.578 tax examination in generalityof Turkey were carried out by the inspection units of the Ministry of Financeand the administrative agencies in year 2005 and that 50.700 of the examinationcomprised the tax inspections and the tax payers subjected to the examinationkept an earning in amount of YTL 119 against YTL 100 out of the records andstatements. Tax loss and tax exile shoved 42% increase compared to year 2004.This situation show that the rate of examining the tax payers and the number ofexaminers are required to be increased.Tax examination is important in aspect of showing the reliability, neutrality andsuperiority of the government to the tax payer with regard to the managementand in aspect of its being instructive and deterrent besides its financial and legalaspect.
The most important source of income that the governments have recourse to inorder to maintain their existence in economic life is taxes. However at taxsystems based on the tax return, tax inspection intervenes in in order todetermine whether the administration and tax payers act in accordance with theprinciples set out in the law. Tax inspection also covers determining theexactness of the operations carried out by the administration (inspection) besides the exactness of the accounts of the tax-payers in the wider sense aswell as carrying out, when necessary, the investigation of the personnel(investigation). In our study the issues that must be noted are dealt with while defining what isthe tax examination, by whom this examination is carried out, from where theyget the authority and assessing the effectiveness of the units carrying out the taxexamination and the effectiveness of the tax examination. While taxexamination was carried out formerly on the books and documents, the externaldata apart from the books and documents have become usable since 1980,through free proof system. Of course here the concepts such as proof, evidenceand card have stepped in. While carrying out the tax examination, there aresome facts that must be noted by both the examiner and the one who issubjected to the examination. For example, the examiner must carry out theexamination at the business place of the tax-payer. Furthermore, unless a permitfrom the tax-payer is obtained, tax examination can not be carried out outsidethe office hours. At the each phase of the examination, one subjected to theexamination may request information from the examiner.While the execution of tax examination by many inspection units in our countryhas always been made a point of criticism, in an examination carried out on theunits executing the examination in some foreign countries it was determinedthat the tax examination is being executed by multiple units in all countries.When talking about the effectiveness of the tax examination it is considered thatit will be appropriate taking into consideration the facts such as the problems ofthe examiners, the problems of the tax-payers and the laws' being not clearenough.There are some measures to be taken for the effectiveness of tax examination,which is the most important means of preventing tax loss, tax exile and blackeconomy. These include application of the statement of fortune, asking to thetax payers how they found it, going into the standardization at examinations inorder to avoid loss of time, focusing on the sectoral examination, making dutydefinition and division between the inspection units, implementing compromiseestablishment prior to assessment as a result of examination and no forgettingthat the examination carried out by the examiner shall bring about a judicialresult. Another measure is that examiners be kept as much as possible awayfrom other tasks other than examination. Examiners are required not to stayaway from the technology and required to be subjected to the total qualitymanagement studies, which have become important today. The studies executedby the Ministry of Finance on this regard stay very weak.However it was determined that in total 104.578 tax examination in generalityof Turkey were carried out by the inspection units of the Ministry of Financeand the administrative agencies in year 2005 and that 50.700 of the examinationcomprised the tax inspections and the tax payers subjected to the examinationkept an earning in amount of YTL 119 against YTL 100 out of the records andstatements. Tax loss and tax exile shoved 42% increase compared to year 2004.This situation show that the rate of examining the tax payers and the number ofexaminers are required to be increased.Tax examination is important in aspect of showing the reliability, neutrality andsuperiority of the government to the tax payer with regard to the managementand in aspect of its being instructive and deterrent besides its financial and legalaspect.
Description
Keywords
Vergi, Vergi incelemesi, İnceleme elemanları, Vergi incelemesi verimliliği, Verimlilik kriterleri ve değerlendirme, Sorunlar, Çözüm önerileri, Sonuç, Tax, Tax examination, Review elements, Tax review efficiency, Productivity criteria and evaluation, Problems, Solution proposals, Result
Citation
Başak, H. M. K. (2006). Vergi incelemesi ve neticesinde yapılan tarhiyatların verimliliği. Yayınlanmamış yüksek lisans tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.