Vergi idaresinin düzenleme yetkisinin kapsamı ve sınırları

The subject of thesis is the scope and limits of the regulation authority of the tax administration. The thesis consists of four sections except for the introduction and conclusion. In the first section, the definitions of the basic notions and terms regarding the subject has been made; subsequently, the theoretical bases of the regulation authority of the administration was examined. After, legal characteristics and elements of such authority has been elaborated through researching of opinions of the doctrine and jurisprudential organs. In the second section examining the scope and limits of the regulation authority of the administration, scope and limits of the regulation authority has been examined in frame of the question whether the administration has an authority to determine crime, misdemeanor and punishment or not. Accordingly, principle of legality in crimes and punishments have been elaborated in detail and therefore, the limits of the regulation authority has been determined in light of the principle of legality. Furthermore, the issue of whether the principle of legality is only valid for crimes and punishments or if it is also valid for the administrative penalties has been elaborated and accordingly, tax misdemeanors and penalties have been separately examined. In the third section, examples the laws giving authority for regulatory transactions of the administrations in determining crimes, misdemeanors and penalties. Constitutional assessments and results of these laws have been evaluated with a view to reach a general evauluation. In the fourth section, which includes examples from the regulatory transactions of the administration stipulating crimes and misdemeanors, such examples have been assessed from the standpoint of the State Council. Furthermore, the approach of the European Court of Human Rights to the subject has been evaluated in the light of international texts. In the conclusion and assessment section, it has been indicated that principle of legality in crime/misdemeanor and punishment, which has been achieved as a result of huge struggles in the historical process, shall not be abandoned for any reason and that the scope of the regulation authority of the administration would be determined within the limits allowed by the principle of legality.

Department dc:contributor.department

Hukuk

Grantor dc:publisher

Sosyal Bilimler Enstitüsü

Year dc:date.issued

2015

Author dc:creator

• Özgüven, Ali Volkan

Advisor dc:contributor.advisor

• Furtun, İdris Hakan

• Vergi idaresi

Language dc:language.iso

tr

Handle dc:identifier.uri

http://hdl.handle.net/20.500.12575/81267

OAI record oai:identifier

https://dspace.ankara.edu.tr/server/oai/request?verb=GetRecord&metadataPrefix=dim&identifier=oai%3Adspace.ankara.edu.tr%3A20.500.12575%2F81267