Türk Vergi Hukukunda Tarh
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Dosyalar
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Selçuk Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Vergiyi doğuran olayın gerçekleşmesi ile vergilendirme sürecinin sebebi
meydana gelmiş olur. Bu aşamadan sonra yapılan ilk ve asıl işlem tarh işlemidir.
Dolayısıyla verginin tarhının vergiyi doğuran olaya bağlı olarak tesis edildiğini ve
vergi alacağının tespitine yönelik bir işlem olduğunu söylemek mümkündür. Vergi
Usul Kanunu’nun 20. maddesine göre “Verginin tarhı, vergi alacağının
kanunlarında gösterilen matrah ve nispetler üzerinden vergi dairesi tarafından
hesaplanarak bu alacağı miktar itibariyle tesbit eden idari muameledir.” Dolayısıyla
tarh işleminin ele alınabilmesi için, tarhiyatın gerçekleştirilmesi hususunda kanunen
temel kavram olarak nitelendirilen; verginin konusu, matrahı ve nispetler, verginin
tarhı açısından temel unsur niteliğindedir. Kanundaki tanıma bakıldığında, tarh
işleminin açıkça idari işlem olarak nitelendirildiği görülmektedir.
Devletin vergi alacaklısı konumunda bulunması nedeniyle yerine getirmesi
gereken birtakım ödevleri bulunmaktadır. Bu ödevler ise vergilendirme sürecinde
vergi kanunlarını eksiksiz bir şekilde uygulaması, vergiyi doğuran olayın
gerçekleşmesi ile vergiyi tarh ve tebliğ ederek tahakkuku gerçekleştirilmesi ve
nihayetinde verginin tahsilinin sağlanmasıdır. Dolayısıyla idari işlem için geçerli
olan tüm esaslar tarh için de söz konusu olacaktır.
Verginin tarhına ön işlem teşkil eden işlemler adından da anlaşılacağı üzere
vergi tarhının gerçekleştirilmesi bakımından çok büyük önem arz eder. Mükellefin
beyanının doğruluğunun araştırılması ve özellikle matrahın idare tarafından
gerçekleştirildiği durumlarda tarhiyatın gerçekleştirilmesi bu ön işlemlerin varlığına
bağlıdır. Yoklama, inceleme, arama, bilgi toplama, takdir komisyonunca matrah
hesaplanması ve izaha davet işlemleri verginin tarhına dayanak olan ve matraha
hazırlayıcı işlemler niteliğinde olup “Tarhiyata Ön İşlemler” başlığı altında ele
alınabilir.
Vergi Usul Kanunu’nda düzenlenen tarh usulleri ise şunlardır; “beyana
dayanan tarh”, “ikmal yoluyla (ikmalen) tarh”,” re’sen tarh” ve “idarece tarh”tır.
Kanunda tarh yöntemi olarak düzenlenmiş bu usullerin yanında “düzeltme tarhı”nı
da bu kısımda ele alabiliriz.
When the realization of the taxable event occurs, the reason for the taxation process emerges. After this stage, the first and main process is the imposition process. Therefore, it is possible to say that the tax base is established depending on the taxable event and it is a process for the determination of the tax receivable. According to Article 20 of the Tax Procedure Law, “Tax assessment is the administrative act that determines the amount of this receivable by calculating the tax receivable on the basis of the tax base and rates specified in the laws.” Therefore, in order to deal with the evaluation process, which is defined as the basic concept in the law on the realization of the evaluation; The subject, base and rates of the tax are the basic elements in the tax assessment. Looking at the definition in the law, it is seen that the evaluation process is clearly defined as an administrative action. Since the state is in the position of tax creditor, there are some duties that must be fulfilled. These duties are the full implementation of tax laws in the taxation process, the realization of the taxable event, the realization of the accrual by imposing and notifying the tax, and finally the collection of the tax. Therefore, all principles regarding administrative action will also apply to the evaluation. As the name suggests, the transactions that constitute the preliminary process of tax assessment are of great importance for the realization of tax assessment. Especially in cases where tax assessment is made by the administration, the investigation of the accuracy of the taxpayer declaration and the realization of the assessment depend on the existence of these preliminary processes. Survey, examination, research, information gathering, calculation of the tax base by the valuation commission and invitation to explanation are the transactions that form the basis of tax assessment and preparation for assessment and can be discussed under the heading "". Evaluation Pre-Processes". The accrual procedures regulated in the Tax Procedure Law are as follows; These are “declaration-based evaluation”, “evaluation by supply”, ex officio evaluation and “administrative evaluation”. In addition to these procedures, which are regulated as VII an evaluation method in the law, we can also consider the "correction evaluation" in this section.
When the realization of the taxable event occurs, the reason for the taxation process emerges. After this stage, the first and main process is the imposition process. Therefore, it is possible to say that the tax base is established depending on the taxable event and it is a process for the determination of the tax receivable. According to Article 20 of the Tax Procedure Law, “Tax assessment is the administrative act that determines the amount of this receivable by calculating the tax receivable on the basis of the tax base and rates specified in the laws.” Therefore, in order to deal with the evaluation process, which is defined as the basic concept in the law on the realization of the evaluation; The subject, base and rates of the tax are the basic elements in the tax assessment. Looking at the definition in the law, it is seen that the evaluation process is clearly defined as an administrative action. Since the state is in the position of tax creditor, there are some duties that must be fulfilled. These duties are the full implementation of tax laws in the taxation process, the realization of the taxable event, the realization of the accrual by imposing and notifying the tax, and finally the collection of the tax. Therefore, all principles regarding administrative action will also apply to the evaluation. As the name suggests, the transactions that constitute the preliminary process of tax assessment are of great importance for the realization of tax assessment. Especially in cases where tax assessment is made by the administration, the investigation of the accuracy of the taxpayer declaration and the realization of the assessment depend on the existence of these preliminary processes. Survey, examination, research, information gathering, calculation of the tax base by the valuation commission and invitation to explanation are the transactions that form the basis of tax assessment and preparation for assessment and can be discussed under the heading "". Evaluation Pre-Processes". The accrual procedures regulated in the Tax Procedure Law are as follows; These are “declaration-based evaluation”, “evaluation by supply”, ex officio evaluation and “administrative evaluation”. In addition to these procedures, which are regulated as VII an evaluation method in the law, we can also consider the "correction evaluation" in this section.
Açıklama
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Scopus Q Değeri
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Künye
Acar, Z. S., (2023). Türk Vergi Hukukunda Tarh. (Yüksek Lisans Tezi). Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Konya.
