İdari işlem kuramı açısından tarh işlemi
In the perspective of administrative procedure the assessment of tax
Yazar: TAHİR ERDEM
Danışman: YRD. DOÇ. DR. AHMET BUMİN DOĞRUSÖZ
Marmara Üniversitesi / Sosyal Bilimler Enstitüsü / Maliye Ana Bilim Dalı / Mali Hukuk Bilim Dalı
Derece: Yüksek Lisans, 2006
Konu: Hukuk = Law

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.<;ah§mamlzl olu§turan, "idari i§lem kuraml at;lsmdan tarh i§lemi" konusu, her§eyden iince vergilendirme i1i§kisi ve bu i1i§kinin hukuksal temelleri i1e i1gilidir.DolaylSlyla, iit; biiliimden olu§an t;ah§malDlzm ilk biiliimiinde, vergilendirme i1i§kisininhukuksal temelleri iizerinde durulurken, Vergi Hukukunun diger hukuk dallan i1ei1i§kisine ve idare Hukuku i1e olan miinasebetine bakIllDl§tIr.<;ah§mamlzm ikinci biiliimiinde ise, idari i§lem kuraml ele ahnlDl§tIr. Dut;ert;evede, idari i§lem kavralDl, idari i§lemin iizellikleri, idari i§lemin hukuki unsurlanve son olarak da idari i§lem kategorileri at;lklanml§tIr.<;ah§malDlZln son biiliimiinde ise, tarh i§lemi iizerinde durulmu§tur. iki ba§hkaltmda, iincelikle tarh i§leminin hukuki analizi t;ert;evesinde, tarh i§leminin tamlDl,vergisel unsurlan, hukuki unsurlan, iizellikleri ve idari i§lem kuralDlndaki yeri eleahnlDl§, ikinci ba§hk olarak tarhiyat tiirleri ve tarhiyat tiirlerinin i§lemin hukukidegeriue ve sonut;larma etkisi i1e iit;iincii biiliim bitirilmi§tir.

Abstract:
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.