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Asli kamu alacaklarından biri olan vergilerin zamanın tahsil edilmemelerine bağlı olarak 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’da gecikme zammı uygulamasına, 213 sayılı Vergi Usul Kanunu’nda (VUK) ise gecikme faizi ve pişmanlık zammı uygulamalarına yer verilmektedir. Söz konusu üç farklı uygulama ile devlet zamanında tahsil edemediği vergi gelirleri ve vergi ziyaı cezaları (gecikme faizi uygulaması hariç) nedeniyle uğradığı mali kaybı telafi etmeyi amaçlamaktadır. Öte yandan VUK’ta mükelleften fazla veya yersiz olarak tahsil edilen vergiler ile mükellefe iade edilecek vergiler üzerinden faiz hesaplanmasını öngören uygulama ile mükellefin uğradığı mali kaybın telafi edilmesi amaçlanmaktadır. Bu çalışmada devletin vergilerle ilgili mükelleften alacaklı veya mükellefe borçlu olduğu durumlarda dikkate aldığı uygulamalardaki oranlar dönemler itibariyle incelenmiştir. Uygulamalar arasındaki aylık oran farkının en fazla (% 4) olduğu dönemlerin 1998-2000 ve 2001-2002 dönemleri olduğu, oran farkının en az (% 0,17) olduğu dönemin ise 2018 yılının Eylül ayından itibaren uygulanmakta olan dönem olduğu tespit edilmiştir.
Due to non-collection of taxes, which are one of the main public receivables, there is a delay hike application in Law no. 6183 Law on The Procedure for The Collection of Public Receivables, also there are delay interest and penitence hike applications in Law no. 213 Tax Procedure Law. With these three different applications, the state aims to compensate for the financial loss due to tax revenues and tax loss penalties (except for delay interests) which could not collect at the time. On the other hand, it is aimed to compensate the tax loss of the taxpayer with the application for the calculation of the interest on the taxes that have returned to the taxpayer, and have collected in excess or mistaken. In this study, it was examined in terms of the periods the application rates that have taken into account about taxes by state which is as payee from taxpayers or as payer to the taxpayers. It was determined that monthly rate difference between applications as maximum (% 4) in the periods with 1998-2000 and 2001-2002, minimum rate difference (% 0.17) period has implemented since September 2018.
Due to non-collection of taxes, which are one of the main public receivables, there is a delay hike application in Law no. 6183 Law on The Procedure for The Collection of Public Receivables, also there are delay interest and penitence hike applications in Law no. 213 Tax Procedure Law. With these three different applications, the state aims to compensate for the financial loss due to tax revenues and tax loss penalties (except for delay interest) which couldnt collect at the time. On the other hand, it is aimed to compensate the fiscal loss of the taxpayer with the application for the calculation of the interest on the taxes which have returned to the taxpayer, and have collected in excess or mistaken. In this study, it was examined in terms of the periods the applications rates that have taken into account about taxes by state which is as payee from taxpayers or as payer to the taxpayers. It was determined that monthly rate difference between applications as maximum (% 4) in the periods with 1998-2000 and 2001-2002, minimum rate difference (% 0,17) period has implemented since September 2018.
Alan : Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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