Türk Vergi Hukukunda vergi ziyaı suçu
The Tax loss fault in Turkish tax Laws legislations, procedures
Yazar: AKİF YÜKSEL
Danışman: PROF.DR. DOĞAN ŞENYÜZ
Uludağ Üniversitesi / Sosyal Bilimler Enstitüsü / Maliye Ana Bilim Dalı
Derece: Yüksek Lisans, 2005
Konu: Ekonomi = Economics ; Hukuk = Law

Özet:
ÖZETMAL YE ANAB L M DALIMAL YE B L M DALITÜRK VERG HUKUKUNDA VERG Z YAI SUÇUAkif YÜKSEL(Yüksek Lisans Tezi)dari nitelikli vergi suçlar+ndan birisi olan ?Vergi Ziya+ Suçu?; mükellef vesorumlular+n, kanunda belirtilen fiiller ile vergi ziya+na neden olmalar+d+r. Vergiziya+ suçunda netice unsuru vergi kayb+d+r. Mükellef ve sorumlular, kanuntaraf+ndan yap+lmas+ istenen ödevleri ve yükümlülükleri zaman+nda yerinegetirmeyerek, eksik yerine getirerek yada 8ahsi medeni hallerde yanl+8 beyandabulunarak vergi ziya+na sebebiyet verebilirler. Vergi ziya+n+n ortaya ç+kar+lmas+ndaen etkili yöntem, mükellef ve sorumlular+n vergi incelemesine tabi tutulmas+d+r.Vergi ziya+ suçu birçok vergi türü için i8lenebilen bir vergi suçudur. Bu suçunolu8abilece:i vergi türlerine örnek olarak gelir vergisi, kurumlar vergisi, KDV,geçici vergi, damga vergisi vs. gösterilebilir. Mükellef ve sorumlu taraf+ndan i8lenenvergi ziya+ suçundan veya cezas+ndan kanuni bir 8ekilde, tamamen yada k+smenkurtulma yollar+ da mevcuttur. Bu yollara örnek olarak af, terkin, uzla8ma vs.gösterilebilir. Mükellef ve sorumlular+n vergi ziya+ yaratan fiillerinden dolay+kendilerine uygulanacak ceza tutar+n+, vergi idaresi hesaplamaktad+r. Ceza tutar+,vergi idaresince fiilin tespit edilerek ceza ihbarnamesinin düzenlendi:i tarihe vey+llar itibariyle de:i8en gecikme faizi oran+na ba:l+d+r ve uygulanacak ceza tutar+ dabuna göre de:i8mektedir. Bu nedenle cezan+n tutar+n+n ne olaca:+ konusundamükellef aç+s+ndan belirsizlik söz konusudur. Mükellef taraf+ndan neden olunanvergi ziya+n+n tutar olarak derecelendirilmemesi, i8lenen fiilin a:+rl+:+yla ve tutar+ile orant+l+ olarak ceza verilmesini engellemektedir. Vergi ziya+ suçunda ayr+camükellef ve sorumlunun kast+n+n olup olmad+:+n+n aranmamas+ ve suçu i8leyenherkese ayn+ ceza uygulanmas+, uygulanan ceza bak+m+ndan mükellef veyasorumlular aras+nda adaletsizli:e yol açmaktad+r. Çünkü ayn+ tarihte ve ayn+ fiil ilekas+tl+ olarak vergi ziya+na neden olan bir mükellef ile bilmeyerek vergi ziya+naneden olan ki8iye ayn+ ceza tutar+ uygulanmaktad+r. Buna göre suça uygulanacakvergi ziya+ cezas+ hesaplan+rken, mükellef ve sorumlular aras+nda derecelendirmeyap+lmas+ daha adaletli olacakt+r. Ayr+ca suçun i8lenmesinde kast+n olup olmad+:+nagöre uygulanacak ceza de:i8melidir.Dan+8man+: Prof. Dr. Do:an >ENYÜZ Sayfa say+s+: 136

Abstract:
ABSTRACTPUBL C F NANCE DEPARTMENTTHE TAX LOSS FAULT IN TURKISH TAX LAWS, LEGISLATIONS, PROCEDURESAkif YÜKSEL(MS Thesis)?Tax Loss Fault? is one of the most important tax frauds with an administrative rootwhich appears with a series consequence. Tax-payers or the person who get involved to thisparticular tax fraud causes with her or his implementations and applications the considerabledamage in the economy as indicated in tax legislations or laws that what it is Tax Loss Faultor what is not. It may be found out by comparing tax liability amounts. If the amount is quietless than what it must be in amount to be paid by tax-payer that means there is a Tax Fraud.Tax payers might lead to the Tax Loss by not performing his or her tax liabilities completelyand timely according to legislations or by submitting the tax returns in incorrect andinaccurate figures. The most effective and efficient implementation is to audit the Tax-payeror the person who is considered to be responsible for it. Tax Loss Fault may be found in mostcommon type of Taxes such as Individual and Corporate Income Taxes, Sales Taxes, Value-Added Taxes which is known (KDV) and also Temporary-Imposed Taxes e.t.c. That might bementioned that there are legal ways to get rid of the penalties and consequences of The TaxLoss Fault completely or consuctructively committed by Tax-Payers with those known waysthat are the forgiveness of tax liability, Terkin, Agreement which is between Tax Authorityand Tax- Payer. The Amount or Type of Penalties are determined by Tax Administration forTax-payer who is committed the Tax Loss Fault. The Penalty amount depends upon the taxpenalty confirmation receipt written date, and deferral interest rates that is changeable toaccordance with inflation rate, and current economic conditions. Thus, what the penaltyamount would be is a uncertain situation from Tax-payer perspective. The Tax Loss Faultwhich is not categorized in accordance to amount of this specific tax fraud prevents to becharged the reasonable amount penalty on this fraud. There is also an unfair legislativeprocedure and process that everyone who is involved this matter faces same penalty withoutconsidering whose is active or passive tax-fraud committer by Tax Administration. As myconclusion, When the amount or sort of the tax penalty is computed, The Active and PassiveTax Fraud Commuter ? It is meant that The person committed the tax fraud awareness?should be differentiate to implement the fair of tax processes, and procedures.Advisor: Prof. Dr. Do