TÜRK VERGİ HUKUKUNDA PEÇELEME VE SOSYAL PSİKOLOJİ
[ X ]
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Tarsus Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Vergi hukukuna özgü bir kavram olan peçeleme, özel hukuk kavramı olan kanuna karşı hilenin vergi hukukuna yansıması olarak değerlendirilmektedir. Mükellefler, peçeleme ile özel hukukun geçerli saydığı biçimleri kullanarak vergi kanunlarına şeklen uygun ancak öz itibarıyla aykırı işlemler yoluyla gerçek iktisadi işlemi gizleme yoluna gidebilmektedir. Peçeleme devletin vergi kaybına, mükellefler arasında ise vergi adaletinin sağlanamamasına neden olmaktadır. Bu nedenle peçeleme ve kanuna karşı hileye başvurma nedenlerinin bireysel ve toplumsal düzeyde incelenmesi önem taşıdığından, bu hususların bireyden topluma ve toplumdan bireye etkilerin bir arada incelendiği sosyal psikoloji bağlamında ele alınması gerekmektedir. Bu çalışmada, Türk vergi hukukunda peçeleme kavramsal olarak incelenmiş, daha sonra ise mükellefleri peçeleme işlemlerine başvurmaya yönelten nedenler sosyal psikolojiyi oluşturan psikolojik sosyal psikoloji ve sosyolojik sosyal psikoloji çerçevesinde değerlendirilmiştir.
Tax veiling, which is a concept specific to tax law, is considered as the reflection of fraud against law, which is a private law concept, on tax law. By using veiling and forms deemed valid by private law, taxpayers may try to hide the real economic transaction by means of transactions that are in conformity with tax laws in form but contrary to their essence. Tax veiling causes loss of tax revenues of the state and failure to provide tax justice among taxpayers. For this reason, since it is important to examine the reasons for tax veiling and fraud against law at the individual and social level, these issues should be considered in the context of social psychology, where the effects from individual to society and from society to individual are examined together. In this study, tax veiling in Turkish tax law is conceptually examined, and then the reasons that lead taxpayers to apply veiling are evaluated within the framework of psychological social psychology and sociological social psychology.
Tax veiling, which is a concept specific to tax law, is considered as the reflection of fraud against law, which is a private law concept, on tax law. By using veiling and forms deemed valid by private law, taxpayers may try to hide the real economic transaction by means of transactions that are in conformity with tax laws in form but contrary to their essence. Tax veiling causes loss of tax revenues of the state and failure to provide tax justice among taxpayers. For this reason, since it is important to examine the reasons for tax veiling and fraud against law at the individual and social level, these issues should be considered in the context of social psychology, where the effects from individual to society and from society to individual are examined together. In this study, tax veiling in Turkish tax law is conceptually examined, and then the reasons that lead taxpayers to apply veiling are evaluated within the framework of psychological social psychology and sociological social psychology.
Açıklama
Anahtar Kelimeler
Kanuna Karşı Hile, Peçeleme, Sosyal Psikoloji, Fraud against Law, Tax Veiling (Tax Camouflage), Social Psychology.
Kaynak
Tarsus Üniversitesi Uygulamalı Bilimler Fakültesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
2
Sayı
2
