{"id":14563,"date":"2009-09-11T15:46:14","date_gmt":"2009-09-11T12:46:14","guid":{"rendered":"http:\/\/www.korhanyilmaz.com\/?p=14563"},"modified":"2009-09-11T15:46:14","modified_gmt":"2009-09-11T12:46:14","slug":"tusiadtan-ceza-yorumu","status":"publish","type":"post","link":"http:\/\/www.korhanyilmaz.com\/?p=14563","title":{"rendered":"TUS\u0130AD'tan ceza yorumu"},"content":{"rendered":"

\"\"<\/a><\/p>\n

‘M\u00fckellefi yok edercesine \u00f6l\u00e7\u00fcs\u00fcz bir anlay\u0131\u015f uyguland\u0131’<\/p>\n

T\u00fcrk Sanayicileri ve \u0130\u015fadamlar\u0131 Derne\u011fi\u2019nden yap\u0131lan a\u00e7\u0131klamada ya\u015fanan g\u00fcncel uygulamalar\u0131n y\u00fcr\u00fctme erkinin kullan\u0131lmas\u0131nda sadece kamu yarar\u0131n\u0131n g\u00fcd\u00fclmedi\u011fi endi\u015fesi yaratt\u0131\u011f\u0131 vurguland\u0131. A\u00e7\u0131klamada vergi gibi siyaset \u00fcst\u00fc erkin m\u00fckellefi yok edercesine \u00f6l\u00e7\u00fcs\u00fcz bir anlay\u0131\u015fla ceza uygulamalar\u0131na d\u00f6n\u00fc\u015fmesinin de bu ku\u015fkular\u0131 g\u00fc\u00e7lendirdi\u011fine i\u015faret edildi.<\/p>\n

T\u00fcrk Sanayicileri ve \u0130\u015fadamlar\u0131 Derne\u011fi (T\u00dcS\u0130AD), son vergi uygulamalar\u0131n\u0131n, \u201cbasit bir vergi cezas\u0131 uygulamas\u0131n\u0131n \u00f6tesinde bir demokrasi sorunu\u201d oldu\u011funu savundu. <\/p>\n

T\u00dcS\u0130AD\u2019dan yap\u0131lan yaz\u0131l\u0131 a\u00e7\u0131klamada, derne\u011fin, \u201cbaz\u0131 vergi denetimi uygulamalar\u0131na ili\u015fkin i\u015f d\u00fcnyas\u0131nda artan kayg\u0131 ve s\u0131k\u0131nt\u0131lar \u00fczerine\u201d 19 Nisan 2009 tarihinde bir bas\u0131n b\u00fclteni yay\u0131nlad\u0131\u011f\u0131 hat\u0131rlat\u0131larak, T\u00dcS\u0130AD\u2019\u0131n, \u201ckay\u0131td\u0131\u015f\u0131 ile samimi m\u00fccadelenin ve objektif vergi denetiminin, gelir idaresinin siyasi iradeden ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 \u00f6l\u00e7\u00fcs\u00fcnde sa\u011flanabilece\u011fi\u201d g\u00f6r\u00fc\u015f\u00fcnde oldu\u011fu belirtildi.<\/p>\n

S\u00f6z konusu b\u00fcltende, \u201cSon zamanlarda vergi denetiminin siyasalla\u015ft\u0131\u011f\u0131 ve verilen cezalar\u0131n m\u00fckellefi yok edercesine \u00f6l\u00e7\u00fcs\u00fcz bir anlay\u0131\u015f ile uyguland\u0131\u011f\u0131 \u015feklindeki g\u00f6r\u00fc\u015f ve kayg\u0131lar yayg\u0131nla\u015fm\u0131\u015ft\u0131r. M\u00fckelleflerin, vergi idaresinin tarafs\u0131zl\u0131\u011f\u0131na ve t\u00fcm m\u00fckelleflere e\u015fitlik ve hakkaniyet \u00f6l\u00e7\u00fclerinde yakla\u015ft\u0131\u011f\u0131na olan inanc\u0131n\u0131n g\u00fc\u00e7lendirilmesi \u015fartt\u0131r. Kamu maliyesi politikalar\u0131n\u0131n son derecede \u00f6nem kazand\u0131\u011f\u0131 bu g\u00fcnlerde siyasi iradeden tam olarak ba\u011f\u0131ms\u0131z, \u00f6zerk bir gelir idaresi ve denetim uygulamalar\u0131n\u0131n tesisi, i\u015f d\u00fcnyas\u0131nda yayg\u0131nla\u015fan kayg\u0131lar\u0131n ortadan kald\u0131r\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir\u201d hususlar\u0131na da i\u015faret edildi\u011fi bildirildi.<\/p>\n

Demokrasi sorunu <\/em><\/strong><\/p>\n

T\u00dcS\u0130AD a\u00e7\u0131klamas\u0131nda, \u015fu g\u00f6r\u00fc\u015flere yer verildi:<\/p>\n

\u201cNe yaz\u0131k ki ya\u015fad\u0131\u011f\u0131m\u0131z g\u00fcncel uygulama, y\u00fcr\u00fctme erkinin kullan\u0131lmas\u0131nda yaln\u0131zca kamu yarar\u0131n\u0131n g\u00fcd\u00fclmedi\u011fi endi\u015fesi yaratmakta, vergi idaresinin siyasi etkiye a\u00e7\u0131k oldu\u011fu ku\u015fkular\u0131n\u0131 do\u011furmaktad\u0131r. Kald\u0131 ki \u2019vergi\u2019 gibi devleti devlet yapan en temel siyaset \u00fcst\u00fc erkin, m\u00fckellefi yok edercesine \u00f6l\u00e7\u00fcs\u00fcz bir anlay\u0131\u015fla ceza uygulamalar\u0131na d\u00f6n\u00fc\u015fmesi bu ku\u015fkular\u0131 g\u00fc\u00e7lendirir niteliktedir. Ne hakkaniyetle ne de \u00e7a\u011fda\u015f vergi ve gelir idaresi anlay\u0131\u015f\u0131 ile uyu\u015fmayan bu t\u00fcr uygulamalar, telafi edilemez maddi ve manevi kay\u0131plar\u0131n yan\u0131nda, bu kez bas\u0131n \u00f6zg\u00fcrl\u00fc\u011f\u00fc ve \u00e7o\u011fulculuk anlay\u0131\u015f\u0131n\u0131 da hedef al\u0131r bir a\u015famaya ula\u015fm\u0131\u015ft\u0131r. Gelinen a\u015fama, T\u00fcrkiye\u2019nin son d\u00f6nemde elde etti\u011fi demokratikle\u015fme s\u00fcrecinin samimiyetini tart\u0131\u015f\u0131l\u0131r k\u0131lmakta, s\u00fcrd\u00fcr\u00fclebilirli\u011fini de tehlikeye atmaktad\u0131r. M\u00fckellefin sisteme g\u00fcvenini zedeleyici nitelikteki uygulamalar, \u00e7a\u011fda\u015f demokrasilerde ve rekabet\u00e7i piyasa ekonomilerinde kabul edilemez niteliktedir. Son vergi uygulamalar\u0131, basit bir vergi cezas\u0131 uygulamas\u0131n\u0131n \u00f6tesinde, bir demokrasi sorunudur.<\/p>\n

T\u00dcS\u0130AD olarak, mevcut durumun bir vergi uygulamas\u0131n\u0131n \u00f6tesinde bir demokrasi sorunu olarak g\u00f6r\u00fclmesi gerekti\u011fini kamuoyuyla bir kez daha payla\u015farak, s\u00fcrecin yak\u0131n takip\u00e7isi olaca\u011f\u0131m\u0131z\u0131 bildiririz.\u201d<\/p>\n

Kaynak : Vatan<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"<\/p>\n

‘M\u00fckellefi yok edercesine \u00f6l\u00e7\u00fcs\u00fcz bir anlay\u0131\u015f uyguland\u0131’<\/p>\n

T\u00fcrk Sanayicileri ve \u0130\u015fadamlar\u0131 Derne\u011fi\u2019nden yap\u0131lan a\u00e7\u0131klamada ya\u015fanan g\u00fcncel uygulamalar\u0131n y\u00fcr\u00fctme erkinin kullan\u0131lmas\u0131nda sadece kamu yarar\u0131n\u0131n g\u00fcd\u00fclmedi\u011fi endi\u015fesi yaratt\u0131\u011f\u0131 vurguland\u0131. A\u00e7\u0131klamada vergi gibi siyaset \u00fcst\u00fc erkin m\u00fckellefi yok edercesine \u00f6l\u00e7\u00fcs\u00fcz bir anlay\u0131\u015fla ceza uygulamalar\u0131na d\u00f6n\u00fc\u015fmesinin de bu ku\u015fkular\u0131 g\u00fc\u00e7lendirdi\u011fine i\u015faret edildi.<\/p>\n