Türk vergi hukukunda kamu yararı
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Date
2024
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Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü
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info:eu-repo/semantics/openAccess
Abstract
Kamu yararı, hukuk düzeninin belki de en tartışmalı ama en çok kullanılan, en merkezi kavramlarından biridir ve soyut bir nitelik taşımaktadır. Bu çalışmada kamu yararı kavramı vergi hukuku bakımından inceleme konusu yapılmaktadır. Vergi hukuku, devletin egemenlik yetkisinin bir sonucu olarak mükelleflerden alınan ve kamu hizmetlerinin temel finansman kaynağı olan vergileri ele almaktadır. Vergi ile ilgili düzenlemelerin kabul edilmesinden uygulanmasına, ortaya çıkan uyuşmazlıkların nihai olarak çözüme kavuşturulmasına kadar olan süreçte yer alan tüm kamu erklerinin kamu yararını gözetmesi gerekmektedir. Kamu yararı özellikle Anayasa Mahkemesi'nin vergiye ilişkin kararlarında sıklıkla kullanılan bir kavramdır. Ancak içeriği kesin olarak belirlenemediği için kavramın aynı konuda farklı kararlar verilirken kullanılması söz konusu olmaktadır. Bu bakımdan kavramın vergi hukuku kapsamında incelenmesi önem taşımaktadır. Çalışma neticesinde, vergi hukukunda neyin kamu yararına olduğu belirlenirken Anayasa'da yer alan ilkelere uyulması, vergilendirmenin mali amaçlarıyla mali olmayan amaçlarının dengelenmeye çalışılması, menfaatler dengesinin sağlanması gerektiği sonucuna ulaşılmıştır.
Public interest is perhaps one of the most controversial but widely used and central concepts of the legal order and it carries an abstract nature. In this study, the concept of public interest is examined in terms of tax law. Tax law involves taxes which are collected from taxpayers as a result of the state's sovereign authority and are the fundamental source of financing for public services. All public authorities involved in the process from the adoption of tax-related regulations to their implementation and the final resolution of disputes that arise are required to consider the public interest. Public interest is a concept frequently used in the decisions of the Constitutional Court regarding taxes. However, due to the indefinite nature of its content, the use of the concept varies in different decisions on the same subject. Therefore, it is crucial to analyze the concept within the context of tax law. As a result of the study, it is concluded that in tax law, compliance with the principles stated in the Constitution, balancing the fiscal and extra-fiscal purposes of taxation, ensuring the balance of interests are required when determining what is in the public interest.
Public interest is perhaps one of the most controversial but widely used and central concepts of the legal order and it carries an abstract nature. In this study, the concept of public interest is examined in terms of tax law. Tax law involves taxes which are collected from taxpayers as a result of the state's sovereign authority and are the fundamental source of financing for public services. All public authorities involved in the process from the adoption of tax-related regulations to their implementation and the final resolution of disputes that arise are required to consider the public interest. Public interest is a concept frequently used in the decisions of the Constitutional Court regarding taxes. However, due to the indefinite nature of its content, the use of the concept varies in different decisions on the same subject. Therefore, it is crucial to analyze the concept within the context of tax law. As a result of the study, it is concluded that in tax law, compliance with the principles stated in the Constitution, balancing the fiscal and extra-fiscal purposes of taxation, ensuring the balance of interests are required when determining what is in the public interest.
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Kamu Yararı, Türk Vergi Hukuku, Vergilendirme, Anayasa Yargısı, Public Interest, Turkish Tax Law, Taxation, Constitutional Adjudication
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Citation
Balaban, Ö. (2024). Türk vergi hukukunda kamu yararı. (Doktora Tezi). Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Konya.
