Türk vergi denetim örgütlenmesinin tarihsel süreçteki etkinliğinin değerlendirilmesi
Küçük Resim Yok
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Vergi, mükellef ile devlet arasındaki alacak borç ilişkisinden doğmaktadır. Bu ilişki, mükellefe bazı ödevler yüklerken devlete de bazı yetkiler vermektedir. Mükellefe yüklenen ödevler maddi ve şekli ödevler olmak üzere ikiye ayrılmaktadır. Maddi ödevler "beyanname verilmesi ve vergi borcunun ödenmesi" şeklindedir. Şekli ödevler ise, "bildirimler, defter tutma, belge düzenleme, muhafaza ve ibraz ile diğer ödevler"den oluşmaktadır. Ancak, mükellefin söz konusu bu ödevlerini kanunda belirtilen şekilde yerine getirip getirmediğinin tespiti vergi denetimini zorunlu kılmaktadır. Gerek Osmanlı döneminde gerekse Cumhuriyet döneminde vergi denetimi ile ilgili çeşitli örgütler kurulmuştur ve bu örgütler denetim kapsamında birtakım faaliyetler yürütmüştür. Bu faaliyetler Osmanlı'da Başbaki Kulluğu tarafından yürütülürken, Cumhuriyet döneminde Maliye Teftiş Kurulu Başkanlığı, Hesap Uzmanları Kurulu Başkanlığı, Gelirler Kontrolörleri Başkanlığı ve Vergi Denetmeleri Büro Başkanlığı tarafından yürütülmüştür. Cumhuriyet dönemindeki bu çok başlılık vergi denetiminin etkinliğinde ciddi sorunlara neden olmuştur. Vergi denetiminde etkinliği attırmak ve koordinasyonu sağlamak amacıyla, 10.07.2011 tarihli ve 27990 sayılı Resmi Gazete'de yayımlanan 646 sayılı Kanun Hükmünde Kararname ile söz konusu çok başlılığa son verilerek denetim örgütleri tek çatı (Vergi Denetim Kurulu Başkanlığı çatısı) altında birleştirilmiştir. Bahse konu birleşme neticesinde "gelirler kontrolörü, maliye müfettişi, vergi denetmeni ve hesap uzmanı" unvanlı kadrolar kaldırılarak yerine "vergi müfettişi" unvanlı tek bir kadro oluşturulmuştur. Vergi denetimiyle görevli birimlerin tek çatı altında toplanmasının vergi denetiminin etkinliğinin sağlanmasında birçok olumlu gelişmenin yaşanmasına sebebiyet verdiği gözlemlenmektedir. Anahtar Kelimeler: Vergi Denetimi, Maliye Teftiş Kurulu, Hesap Uzmanları Kurulu, Vergi Denetim Kurulu Başkanlığı.
Tax arises from the debt-credit relationship between the taxpayer and the state. This relationship gives some authority to the state while assigning some duties to the taxpayer. The assignments attributed to the taxpayer are divided into two, namely material obligations and formal obligations. The material obligations are "filing and paying the tax debt". And the formal obligations are "notifications, bookkeeping, document issuance, preservation and submission, and other obligations". However, determining whether the taxpayer fulfills these obligations as specified in the law requires tax inspection. Various organizations related to tax inspection were established in both the period of Ottoman Empire and Turkish Republic, and these organizations carried out some activities within the scope of inspection. While these activities were carried out by the Başbaki Kulluğu in the Ottoman Empire, they were carried out by the Presidency of the Finance Inspection Board, the Presidency of the Board of Accounts Experts, the Presidency of Revenue Controllers and the Presidency of the Tax Audits Bureau in the Turkish Republic. This multi-headedness during the Republican period caused serious problems in the effectiveness of tax control. In order to ensure effectiveness and coordination in tax audit, with the Decree Law No. 646 published in the Official Gazette dated 10.07.2011 and numbered 27990, by putting an end to the multi-heading in question, the audit organizations were united under a single roof (the roof of the Tax Supervisory Board Presidency). As a result of the said merging, a single cadre titled "tax inspector" has been created by removing the cadres titled "income controller, financial inspector, tax inspector and accounts expert". It is observed that merging the units in charge of tax inspection under one roof lead to many positive developments in efficiency of tax inspection. Keywords: Tax Inspection, Finance Inspection Board, Accounts Experts Board, Tax Inspection Board.
Tax arises from the debt-credit relationship between the taxpayer and the state. This relationship gives some authority to the state while assigning some duties to the taxpayer. The assignments attributed to the taxpayer are divided into two, namely material obligations and formal obligations. The material obligations are "filing and paying the tax debt". And the formal obligations are "notifications, bookkeeping, document issuance, preservation and submission, and other obligations". However, determining whether the taxpayer fulfills these obligations as specified in the law requires tax inspection. Various organizations related to tax inspection were established in both the period of Ottoman Empire and Turkish Republic, and these organizations carried out some activities within the scope of inspection. While these activities were carried out by the Başbaki Kulluğu in the Ottoman Empire, they were carried out by the Presidency of the Finance Inspection Board, the Presidency of the Board of Accounts Experts, the Presidency of Revenue Controllers and the Presidency of the Tax Audits Bureau in the Turkish Republic. This multi-headedness during the Republican period caused serious problems in the effectiveness of tax control. In order to ensure effectiveness and coordination in tax audit, with the Decree Law No. 646 published in the Official Gazette dated 10.07.2011 and numbered 27990, by putting an end to the multi-heading in question, the audit organizations were united under a single roof (the roof of the Tax Supervisory Board Presidency). As a result of the said merging, a single cadre titled "tax inspector" has been created by removing the cadres titled "income controller, financial inspector, tax inspector and accounts expert". It is observed that merging the units in charge of tax inspection under one roof lead to many positive developments in efficiency of tax inspection. Keywords: Tax Inspection, Finance Inspection Board, Accounts Experts Board, Tax Inspection Board.
Açıklama
Anahtar Kelimeler
Maliye, Finance
