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Para cezası bir suç veya kabahat karşılığında belirli makamlar tarafından verilen ve kişilerin malvarlığından alınan parasal tutardır. Bu tutarlar bazen sadece para olarak bazen de hürriyeti kısıtlayan yaptırımların karşılığı olarak belirlenmektedir. İdarenin kendi bünyesinde verdiği cezalar idari para cezaları olup bu cezalar yargı organına taşınmadan idare tarafından verilmektedirler. Adli para cezaları ise bir yargı organı tarafından ve kanunda belirtilen sınırlar dahilinde verilmektedir. İdari ve adli para cezaları karşılaştırılmasında farklılıklar olmasının yanı sıra benzerlik görülen durumlar da vardır. Ceza türünün belirlenmesi açısından kabahat ve suç oluşturan fiillerin ilgili kanunlarda açıkça hükme bağlanması esastır. Meydana getirilen fiiller kapsamında verilecek cezalara bazı şartların oluşmasına bağlı olarak karar verilmektedir. İdari para cezasında genellikle kabahati işleyen kişinin kusuru ve ekonomik durumu belirleyici olurken adli para cezalarında suçun işlenmesi sürecinde yer alan faktörlerin dikkate alınması gerekmektedir. Tahsil edilen cezalar ise türüne göre farklı bütçelere aktarılmaktadır. Diğer taraftan verilen cezalara itiraz süreci de değişiklik göstermektedir. Kendi kanunlarının yanı sıra vergi kanunları kapsamında da idari ve adli para cezası uygulaması söz konusu olabilmektedir. Bu çalışmada öncelikle idari ve adli para cezalarının temel kanunlarındaki hükümleri açıklanarak benzer ve farklı özellikleri ortaya konulacaktır. Akabinde ise vergi kanunlarında yer alan idari ve adli para cezalarının işleyişi açıklanıp yaptırım hükümleri incelenecektir.
A fine is the monetary amount issued by certain authorities in exchange for a crime or misdemeanor and received from persons' assets. These amounts are sometimes determined only as money and sometimes as the equivalent of sanctions restricting freedom. The penalties imposed by the administration within their own are administrative fines and these penalties are issued by the administration without moving to the judicial body. Judicial fines are imposed by a judicial body and within the limits indicated by law. In addition to the differences in the comparison of administrative and judicial fines, there are also similar situations. In terms of determining the type of punishment, it is essential that the misdemeanor and criminal verbs are explicitly ruled in the relevant laws. The penalties to be given within the scope of the verbs are decided depending on the formation of some conditions. In administrative fines, the fault and economic situation of the person who committed the offence are generally determinant, while in judicial fines, the factors involved in the commission of the crime should be taken into account. The penalties collected are transferred to different budgets depending on the type. On the other hand, the process of appealing the sentences changes. Administrative and judicial fines may be enforced under their own laws as well as tax laws. In this study, similar and different characteristics will be revealed by explaining the provisions of the basic laws of administrative and judicial fines. Subsequently, the administrative and judicial fines contained in the tax laws will be explained and the sanctions provisions will be examined.
A fine is the monetary amount issued by certain authorities in exchange for a crime or misdemeanor and received from persons' assets. These amounts are sometimes determined only as money and sometimes as the equivalent of sanctions restricting freedom. The penalties imposed by the administration within their own are administrative fines and these penalties are issued by the administration without moving to the judicial body. Judicial fines are imposed by a judicial body and within the limits indicated by law. In addition to the differences in the comparison of administrative and judicial fines, there are also similar situations. In terms of determining the type of punishment, it is essential that the misdemeanor and criminal verbs are explicitly ruled in the relevant laws. The penalties to be given within the scope of the verbs are decided depending on the formation of some conditions. In administrative fines, the fault and economic situation of the person who committed the offense are generally determinant, while in judicial fines, the factors involved in the commission of the crime should be taken into account. The penalties collected are transferred to different budgets depending on the type. On the other hand, the process of appealing the sentences changes. Administrative and judicial fines may be enforced under their own laws as well as tax laws. In this study, similar and different characteristics will be revealed by explaining the provisions of the basic laws of administrative and judicial fines. Subsequently, the administrative and judicial fines contained in the tax laws will be explained and the sanctions provisions will be examined.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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