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Tax Abuse

Year 2023, Volume: 25 Issue: 1, 1 - 20, 11.04.2023
https://doi.org/10.26745/ahbvuibfd.1237571

Abstract

The development in the tax literature brings new concepts with it, among which the concepts of tax exploitation, tax abuse and tax fraud can be mentioned. Although these concepts can be used interchangeably, it can be thought that tax exploitation may be caused by the state, tax fraud may be caused through abuse of duty or authority by both the taxpayer and the state, tax abuse may be caused on the one hand by the goodwill of the citizens by the state and on the other hand by the taxpayers by exploiting the goodwill of the state or the administration. In short, tax abuse is considered from the point of view of the taxpayer as it is a method used by taxpayers to minimize or eliminate their liabilities, and tax abuse and/or tax fraud, which can be used interchangeably, is considered as a concept that covers tax exploitation. Tax abuse occurs when the taxpayer reduces his tax liability by regulating his transactions in accordance with the text of the law, but contrary to its purpose. Tax abuse, which differs from tax planning and tax evasion in various aspects, emerges with the enforcement of regulations that allow tax planning. The fact that tax abuse cannot be defined definitively requires knowing the views and practices of the tax authority on issues that may cause abuse and leaving some authority to the judiciary (judge) in terms of deciding which transactions are tax abuse.

References

  • Akbulak, Y. (2022). Genel Vergiden Kaçınmayı Önleme Kuralı (GAAR) ve Tasarımına İlişkin Bazı Esaslar. Legal Blog, 16 Ağustos 2022. https://legal.com.tr/blog/genel/genel-vergiden-kacinmayi-onleme-kurali-gaar-ve-tasarimina-iliskin-bazi-esaslar/, Erişim Tarihi: 11.01.2023.
  • Akkaya, M. (2002). Vergi Hukukunda Ekonomik Yaklaşım. Ankara: Turhan Kitabevi.
  • Amadasun-Igbinosa, A. B. (2011). Strategies For Effective Tax Planning. Franklin Business&Law Journal, 2.
  • Bahçe, A. B. ve Gümüş, Ö. (2017). Vergi Planlaması Temelinde Kamu Yararı: Kurumlar Vergisi Üzerine Teorik Bir Yaklaşım. Yönetim ve Ekonomi Celal Bayar Üniversitesi İİBF Dergisi, 24(1).
  • Bala, S. K. (2007). Tax Planning in Business: Bangledash Perspective. Social Science Research Network Working Paper Series, E62.
  • Burke, K. C. (2011). Reframing Economic Substance. Virginia Tax Review, 31(2), 271-296.
  • Chen, J. (2020). What Is Tax Fraud? Definition, Criteria, Vs. Tax Avoidance. June 2020.
  • https://www.investopedia.com/terms/t/tax-fraud.asp, Erişim Tarihi: 06.01.2023.
  • Chigubu, S. ve Legwaila, T. (2021). Converging Tax Policy and Human Rights in the Face of Tax Abuse: A Developing Country Perspective. Constitutional Court Review, 11.
  • Cooper, G. S. (2001). International Experience with General Anti-Avoidance Rules. SMU Law Review, SMU Dedman School of Law, 54(1), 83-130.
  • Kristoffersson, E. (2013). Tax fraud, tax abuse and the right to deduct input VAT in Sweden. World Journal of VAT/GST Law, 2(3), 261-267.
  • Louisiana Department of Revenue. What is Tax Fraud. https://revenue.louisiana.gov/TaxFraud/WhatIsTaxFraud, Erişim Tarihi: 06.01.2023.
  • Mazur, O. S. (2012). Tax Abuse-Lessons from Abroad. SMU Law Review, 65(3).
  • O’Hare, B. A. M., Lopez, M. J., Mazimbe, B., Murray, S., Spencer, N., Torrie, C., Hall, S. (2022). Tax abuse-The potential for the Sustainable Development Goals. PLOS Global Public Health, 2(2).
  • https://journals.plos.org/globalpublichealth/article?id=10.1371/journal.pgph.0000119, Erişim Tarihi: 06.01.2023. Piantavigna, P. (2011). Tax Abuse in European Union Law: A Theory. EC Tax Review, 20(3).
  • https://kluwerlawonline.com/journalarticle/EC+Tax+Review/20.3/ ECTA2011015, Erişim Tarihi: 06.01.2023.
  • South African Revenue Service (SARS) (2005). Discussion Paper on Tax Avoidance and Section 103 of the Income Tax Act, 1962 (Act No. 58 of 1962). https://www.sars.gov.za/wp-content/uploads/Legal/DiscPapers/LAPD-LPrep-DP-2005-01-Discussion-Paper-Tax-Avoidance-Section-103-of-Income-Tax-Act-1962.pdf, Erişim Tarihi: 10.01.2023.
  • Tax Justice Network. Corporate Tax Haven Index-2021 Results. https://cthi.taxjustice.net/cthi2021/country-list.pdf, Erişim Tarihi: 11.01.2023.
  • Türk Dil Kurumu (TDK). Güncel Türkçe Sözlük. https://sozluk.gov.tr/, Erişim Tarihi: 03.01.2023.
  • Wolters Kluwer. Wat is fiscaal misbruik: enkele voorbeelden van de rulingcommissie. Easy Web, Tax&Accounting Insurance. http://www.kluwereasyweb.be/documents/voorbeeld-artikels/20150406-fiscaalmisbruik-abusfiscal.xml?lang =fr, Erişim Tarihi: 06.01.2023.

Vergi İstismarı

Year 2023, Volume: 25 Issue: 1, 1 - 20, 11.04.2023
https://doi.org/10.26745/ahbvuibfd.1237571

Abstract

Vergi literatüründeki gelişme yeni kavramları da beraberinde getirmekte olup bunlar arasından vergi sömürüsü, vergi istismarı ve vergi suistimali kavramlarından söz edilebilir. Bu kavramlar birbiri yerine de kullanılabilmesine rağmen; devlet tarafından vergi sömürüsüne, görev veya yetkinin hem mükellef hem de devlet tarafından kötüye kullanımı yoluyla vergi suistimaline, bir yandan devlet tarafından vatandaşların iyi niyetinin, diğer yandan mükellefler tarafından devletin veya idarenin iyi niyetinin sömürülmesi yoluyla da vergi istismarına neden olunabileceği düşünülebilir. Kısaca, vergi istismarı, mükelleflerin yükümlülüklerini en aza indirmek veya ortadan kaldırmak için kullandıkları bir yöntem olması dolayısıyla mükellef açısından ele alınmakta ve birbiri yerine kullanılabilen vergi istismarı ve/veya vergi suistimali, vergi sömürüsünü kapsayan bir kavram olarak değerlendirilmektedir. Vergi mükellefinin işlemlerini kanunun metnine uygun, ancak amacına aykırı olacak şekilde düzenleyerek vergi yükümlülüğünü azaltması durumunda vergi istismarı söz konusu olmaktadır. Çeşitli yönleriyle vergi planlaması ve vergi kaçakçılığından ayrılan vergi istismarı, vergi planlaması yapılmasına imkan veren düzenlemelerin zorlanmasıyla ortaya çıkmaktadır. Vergi istismarının kesin olarak tanımlanamaması, vergi idaresinin istismara neden olabilecek konularda görüş ve uygulamalarının bilinmesini ve hangi işlemlerin vergi istismarı olduğuna karar verilmesi açısından yargı organına (hakime) bir miktar takdir yetkisi bırakılmasını gerektirmektedir.

References

  • Akbulak, Y. (2022). Genel Vergiden Kaçınmayı Önleme Kuralı (GAAR) ve Tasarımına İlişkin Bazı Esaslar. Legal Blog, 16 Ağustos 2022. https://legal.com.tr/blog/genel/genel-vergiden-kacinmayi-onleme-kurali-gaar-ve-tasarimina-iliskin-bazi-esaslar/, Erişim Tarihi: 11.01.2023.
  • Akkaya, M. (2002). Vergi Hukukunda Ekonomik Yaklaşım. Ankara: Turhan Kitabevi.
  • Amadasun-Igbinosa, A. B. (2011). Strategies For Effective Tax Planning. Franklin Business&Law Journal, 2.
  • Bahçe, A. B. ve Gümüş, Ö. (2017). Vergi Planlaması Temelinde Kamu Yararı: Kurumlar Vergisi Üzerine Teorik Bir Yaklaşım. Yönetim ve Ekonomi Celal Bayar Üniversitesi İİBF Dergisi, 24(1).
  • Bala, S. K. (2007). Tax Planning in Business: Bangledash Perspective. Social Science Research Network Working Paper Series, E62.
  • Burke, K. C. (2011). Reframing Economic Substance. Virginia Tax Review, 31(2), 271-296.
  • Chen, J. (2020). What Is Tax Fraud? Definition, Criteria, Vs. Tax Avoidance. June 2020.
  • https://www.investopedia.com/terms/t/tax-fraud.asp, Erişim Tarihi: 06.01.2023.
  • Chigubu, S. ve Legwaila, T. (2021). Converging Tax Policy and Human Rights in the Face of Tax Abuse: A Developing Country Perspective. Constitutional Court Review, 11.
  • Cooper, G. S. (2001). International Experience with General Anti-Avoidance Rules. SMU Law Review, SMU Dedman School of Law, 54(1), 83-130.
  • Kristoffersson, E. (2013). Tax fraud, tax abuse and the right to deduct input VAT in Sweden. World Journal of VAT/GST Law, 2(3), 261-267.
  • Louisiana Department of Revenue. What is Tax Fraud. https://revenue.louisiana.gov/TaxFraud/WhatIsTaxFraud, Erişim Tarihi: 06.01.2023.
  • Mazur, O. S. (2012). Tax Abuse-Lessons from Abroad. SMU Law Review, 65(3).
  • O’Hare, B. A. M., Lopez, M. J., Mazimbe, B., Murray, S., Spencer, N., Torrie, C., Hall, S. (2022). Tax abuse-The potential for the Sustainable Development Goals. PLOS Global Public Health, 2(2).
  • https://journals.plos.org/globalpublichealth/article?id=10.1371/journal.pgph.0000119, Erişim Tarihi: 06.01.2023. Piantavigna, P. (2011). Tax Abuse in European Union Law: A Theory. EC Tax Review, 20(3).
  • https://kluwerlawonline.com/journalarticle/EC+Tax+Review/20.3/ ECTA2011015, Erişim Tarihi: 06.01.2023.
  • South African Revenue Service (SARS) (2005). Discussion Paper on Tax Avoidance and Section 103 of the Income Tax Act, 1962 (Act No. 58 of 1962). https://www.sars.gov.za/wp-content/uploads/Legal/DiscPapers/LAPD-LPrep-DP-2005-01-Discussion-Paper-Tax-Avoidance-Section-103-of-Income-Tax-Act-1962.pdf, Erişim Tarihi: 10.01.2023.
  • Tax Justice Network. Corporate Tax Haven Index-2021 Results. https://cthi.taxjustice.net/cthi2021/country-list.pdf, Erişim Tarihi: 11.01.2023.
  • Türk Dil Kurumu (TDK). Güncel Türkçe Sözlük. https://sozluk.gov.tr/, Erişim Tarihi: 03.01.2023.
  • Wolters Kluwer. Wat is fiscaal misbruik: enkele voorbeelden van de rulingcommissie. Easy Web, Tax&Accounting Insurance. http://www.kluwereasyweb.be/documents/voorbeeld-artikels/20150406-fiscaalmisbruik-abusfiscal.xml?lang =fr, Erişim Tarihi: 06.01.2023.
There are 20 citations in total.

Details

Primary Language Turkish
Journal Section Main Section
Authors

Fatih Saraçoğlu 0000-0002-5778-0488

Rana Dayıoğlu Erul 0000-0001-9073-6430

Publication Date April 11, 2023
Published in Issue Year 2023 Volume: 25 Issue: 1

Cite

APA Saraçoğlu, F., & Dayıoğlu Erul, R. (2023). Vergi İstismarı. Ankara Hacı Bayram Veli Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 25(1), 1-20. https://doi.org/10.26745/ahbvuibfd.1237571