İdari işlem kuramı açısından tarh işlemi
In the perspective of administrative procedure the assessment of tax
- Tez No: 209962
- Danışmanlar: YRD. DOÇ. DR. AHMET BUMİN DOĞRUSÖZ
- Tez Türü: Yüksek Lisans
- Konular: Hukuk, Law
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2006
- Dil: Türkçe
- Üniversite: Marmara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Maliye Ana Bilim Dalı
- Bilim Dalı: Mali Hukuk Bilim Dalı
- Sayfa Sayısı: 149
Özet
Vergi i1i§kisinin somutla§tIgl en iinemli a§ama vergmm tarhldlr. Nitekim, verginin tarhl soyut olarak vergi yasalan i1e ortaya konulan vergilendirme iradesinin tiim unsurlan i1e varhk kazanarak somutla§masml ifade etmektedir. Vergi yasalan i1e soyut olarak ifade edilen vergisel unsurlann (konu, miikellef/sorumlu, matrah, tarife), gen;ek alemde varhk kazanmasl i1e birlikte, iiziinde idari bir i§lem olan ve idari i§lemin unsurlanm (yetki, §ekil, sebep, konu ve maksat) ta§lyan tarh i§lemi, vergi yiikiiniin birey iizerinde somutla§maslm saglamaktadlr. Du noktada, tarh i§lemi, vergiyi doguran olayla birlikte hukuken vergi bon;lusu durumuna giren yiikiimliiniin ve iidemesi gereken vergi tutarmm maddi olarak tespiti yiiniinden bir belirleme saglamaktadlr. Vergilendirme i1i§kisi, idare Organmm bir ciizii olarak Gelir idaresi tarafmdan tesis edilirken, bu siiret;te, birey, vergi miikellefi ya da bort;lusu konumuna idari bir i§lem olan tarh i§lemi i1e sokulacaktlr. Vergi Hukukunun en iinemli konularmdan bir olan tarh i§lemi, vergilendirme iradesinde barman vergisel unsurlarm, idari bir i§lem iizerinden hayata get;mesine ve varhk kazanmasma imkan tammaktadIr. Du yiinii i1e, Kamu Hukuku it;inde yer alan ve kendisine kom§u disiplinlerle silo miinasebeti olan Vergi Hukukunun en iinemli konulanndan biri olan tarh i§leminin idare Hukuku ve idari i§lem kuralDl at;lsmdan ele almmasl, vergi i1i§kisinin analizi balomdan iinemli ip ut;lan verecektir.
Özet (Çeviri)
One of the most important stages of taxation is the assessment of tax. Assessment of tax is a process that realizes the request of taxation which abstractly shown in the tax laws. In line with the occnrring conditions which are mentioned in the tax laws such as (subject, taxpayer, taxable value, rate) and realization of administrative procedure including the elements like (authorization, procedure, reason, subject, purpose), tax authority establishes the taxation relation. Taxation relation established by the tax authority (which is a part of administrative structure) with the citizen, puts the person into a new position that is defined as taxpayer. One of the most important subjects of tax law is the assessment of tax. Assessment of tax is a stage of taxation that is including the elements of taxation. By this way, the taxation desire revealed in the tax laws acquires concrete status in an administrative procedure. On the other hand, the relationship between tax law and the other subcategories of public law, especially draw attention in the couple of tax lawadministrative law. Consequently, examining the assessment of tax parallel to the administrative procedure will be useful to explain this subject. The topic of the thesis is,“In the Perspective of Administrative Procedure the Assessment of Tax”. First of all, this issue is related with taxation relation and its basics. Therefore, in the first part of the thesis, the legal basics of taxation examined, looking over the relation of tax law with the other subcategories of public law and especially administrative law. In the second part of the thesis, administrative procedure is examined. In this part, the following topics are studied; administrative procedure concept, the characteristics of administrative procedure, the elements of administrative procedure and the categories of administrative procedure. In the last part of the thesis, assessment of tax is examined under two titles. Firstly, the meaning of assessment is searched, then the elements of assessment are classified, also, the properties of assessment are accentuated. Secondly, the legal analysis of assessment of tax by the categories of assessment and the effect of assessment kind to the legal results of the process are evaluated.
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