Citation Number
1
Views
44
Downloands
4
Pişmanlık, kanuna aykırı davranışlarda bulunanlara bir fırsat sunmaktadır. Pişmanlık sayesinde kanuna aykırı davranışta bulunmuş, ancak bununla ilgili idare harekete geçmeden önce başvuruda bulunan kişiler cezalardan önemli ölçüde kurtulmuş olurlar. Bunun sonucunda idare de fazla veya gereksiz iş yükü ile karşılaşmamış olmaktadır. Vergileme alanında “pişmanlık ve ıslah” müessesesi 213 sayılı Vergi Usul Kanununda düzenlenmiş iken, gümrük vergilerinde “etkin pişmanlık” olarak da ifade edilebilecek hükümler kabahatler bakımından 4458 sayılı Gümrük Kanununda, suçlar bakımından ise 5607 sayılı Kaçakçılıkla Mücadele Kanununda ayrı ayrı düzenlenmiştir. Gümrük vergilerindeki pişmanlık müessesesinde bazı belirsizlikler bulunmaktadır. Bu belirsizlikler düzenlemenin etkinliğine engel olmaktadır. Bu çalışmanın amacı, Vergi Usul Kanunu kapsamındaki vergilerde ve gümrük vergilerinde pişmanlık müessesesinin karşılaştırmalı olarak değerlendirmektir. Çalışmanın sonucunda söz konusu pişmanlık hükümlerinde birçok açıdan birbirinden farklı niteliklere sahip olduğu tespit edilmiştir.
The regret offers an opportunity for those who act in violation of the law. Through regret, those who acted in violation of the law, but those who apply before the administrative action on it, are largely exempt from the punishment. Therefore, it is not necessary to do so with an unnecessary or unnecessary load. In the field of taxation, the agency of "sorg and regret" is regulated in Tax Procedure Act No. 213, while the provisions that can also be expressed as "effective regret" in customs taxes are separately regulated in the Customs Act No. 4458 in terms of fraud and in terms of crimes in the Customs Act No. 5607 in terms of trafficking. There are some uncertainty in the customs taxes. This uncertainty prevents the effectiveness of the arrangement. The objective of this study is to compare the complaint agency in the tax and customs taxes under the Tax Procedure Act. The study has found that these regrets have different qualities in many ways.
Repentance provides an opportunity for those who have acted against the law. Thanks to repentance, people who have acted against the law, but who apply before the administration takes action, will be largely freed from penalties. As a result, the administration does not encounter excessive or unnecessary workloads. Provisions that can also be expressed as "effective repentance" in customs duties are regulated separately in Customs Law No. 4458 in terms of misdemeanors and in Anti-Smuggling Law No. 5607 in terms of crimes. There are some uncertainties about the repentance institution in customs duties. These uncertainties hinder the effectiveness of the regulation. The aim of this study is to evaluate the regret establishment in taxes and customs duties within the scope of Tax Procedure Law comparatively. As a result of the study, it has been determined that the said repentance provisions have different qualities in many respects.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
Article Detail 
Citation Owners
Similar Articles
Download PDF
Journal Information
Listen Paper
Print This Page
Share
Mendeley
