Müteselsil sorumluluk ve vergi hukukundaki yeri
Joint liability and its position in tax law
- Tez No: 188666
- Danışmanlar: PROF.DR. DOĞAN ŞENYÜZ
- Tez Türü: Yüksek Lisans
- Konular: Hukuk, Law
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2005
- Dil: Türkçe
- Üniversite: Uludağ Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Maliye Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 186
Özet
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Özet (Çeviri)
JOINT LIABILITY and ITS POSITION IN TAX LAW(Recep KAPLAN)Liability is an indispensable element of social life and regulatory norms of legalsystems. Liability and joint liability conceptions have an important place in tax law,which is a branch of public law. Joint liability guarantees and facilitates collectingtaxes. But both legal deficiencies and maladministrations in the area of taxation causessome difficulties in the implementation of joint liability. Fulfilling the legal gaps byadministrative measures is not compatible with the principle of legality of taxes. Legaldeficiencies also causes tax disagreements and extra burdens for the judiciary. For thetax is the most important public revenue, it is obvious that joint liability has a vitalimportance for collecting taxes. At the implementation level legal measures should betaken effectively to solve practical problems and also the tax administration shouldobey the law strictly. According to our constitution; everyone is under obligation topay taxes according to his financial resources, in order to meet public expenditure. Buthowever according to our constitution again; taxes, fees, duties, and other suchfinancial impositions shall be imposed, amended, or revoked by law.
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