Vergi mahremiyetini ihlal suçu ve değerlendirilmesi
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Date
2007
Authors
Taş, Fatma
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Kamu gelirleri arasında en büyük paya sahip olan vergiler, kamu hizmetlerinin karşılanması bağlamında en önemli finansman kaynağıdır. Bu nedenle, devletin önemli bir gelir kaynağı olan verginin, sürekliliğinin sağlanması gereklidir. Bu amaca yönelik olarak birçok güvenlik araçları geliştirilmiştir. Bu araçlardan birisi de vergi ceza uygulamasıdır. Vergi yükümlüsü bazı durumlarda vergi ödevleri konusunda bilerek veya bilmeyerek hukuka aykırı davranabilir. Hukuka aykırı davranışlar ise, farklı nitelikte vergi suçlarını oluşturur. Bu suçlar farklı nitelikte yaptırımlara tabidir. Ekonomik nitelik taşıyan bu suçlar yükümlülerin yasal ve idari düzenlemelere aykırı davranışları sonucunda ortaya çıkar. Bu suçlar için mali nitelikli cezalar uygulanır. Böylece devletin vergi kaybı mali cezasıyla birlikte telafi edilir. Ancak bazı vergi suçlarında ağır basan yön, vergi kaybı olmayıp, kamu düzeninin ihlal edilmesidir. Buna yönelik olarak da cezalar hürriyeti bağlayıcı nitelik taşımaktadır. Bu suçlardan birisi de vergi mahremiyetinin ihlalidir. Vergi mahremiyetinin ihlalinin suç olarak düzenlenmesinin nedeni devlete olan güveni sağlamaktır. Cezalandırmada etkinliği sağlayabilmek için kanun koyucuya bazı görevler düşmektedir. Kanun koyucu yaptığı düzenlemede, cezanın tüm unsurlarını kapsayacak şekilde açık ve belirgin olarak ortaya koymalıdır. Ancak bu şekilde belirlenmiş suç ve ceza yapısı, vergi kanunlarının hedeflerini gerçekleştirebilmekte yardımcı olabilecektir
Taxes that are the most important financing resource from the point of providing public services have the largest share among public incomes. So, the continuity of tax should be provided because of it's being one of the important income of the government. Due to this aim, a lot of security instruments have been taken. Tax penalties is one of these instruments. In some cases; tax obligation may behave illegally about tax duties consciously or unconsciously. These behaviours form different types of tax crimes. Different qualities of enforcements are put into these actions. Economical Actions against taxation law occur when obligator behaves opposite administrative and legal orders, for these guilts financial enforcements are applied. Thus, the government's loss of tax is compensated by financial enforcements. However, in some of tax crimes, infraction of public order has more priority than tax loss. So, during the determination of tax guilt and penalty; the main point is not only tax loss. Towards this, penalties restrict freedom. Infringe of tax confidentiality is a crime among of these actions.The reason why issued as crime is bring into safety to government. To provide penalties? efficiency legislators authorities have important obligations and roles. Legislators' regularities should consist all components of penalties clearly and certainly. Just by this way, penalties and tax laws can attain goals.
Taxes that are the most important financing resource from the point of providing public services have the largest share among public incomes. So, the continuity of tax should be provided because of it's being one of the important income of the government. Due to this aim, a lot of security instruments have been taken. Tax penalties is one of these instruments. In some cases; tax obligation may behave illegally about tax duties consciously or unconsciously. These behaviours form different types of tax crimes. Different qualities of enforcements are put into these actions. Economical Actions against taxation law occur when obligator behaves opposite administrative and legal orders, for these guilts financial enforcements are applied. Thus, the government's loss of tax is compensated by financial enforcements. However, in some of tax crimes, infraction of public order has more priority than tax loss. So, during the determination of tax guilt and penalty; the main point is not only tax loss. Towards this, penalties restrict freedom. Infringe of tax confidentiality is a crime among of these actions.The reason why issued as crime is bring into safety to government. To provide penalties? efficiency legislators authorities have important obligations and roles. Legislators' regularities should consist all components of penalties clearly and certainly. Just by this way, penalties and tax laws can attain goals.
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Keywords
Vergi, Vergi mahremiyeti, Vergi suçları, Tax, Secrecy of taxes, Tax offences
Citation
Taş, F. (2007). Vergi mahremiyetini ihlal suçu ve değerlendirilmesi. Yayınlanmamış doktora tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.