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Dergiyi Görüntüle
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Abstract
In the Income Tax Law Draft, a tax credit
is provided for the full tax payers who are under
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as a result of his/her commercial, agricultural
and professional activity in order to encourage
entrepreneurship. With this regulation in the draft
law, some part of the revenue obtained which
corresponds to the annual amount of the minimum
wage is not subjected to taxation. Accordingly, upon
demand of such persons, it is anticipated that the tax
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of the tax tariff is to be set off from the tax calculated
over the revenues of such persons over the part of
their revenue obtained within three taxation period
from the taxation period in which they begin their
activities that corresponds to the annual gross
amount of the minimum wage . However, if the part
to be set off is higher, no return is made.
Keywords: 7D[ 5HGXFWLRQ 7D[ úQFHQWLYH
Young Entrepreneurs, income Tax Law Draft
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LVH PNHOOHÁHULQ NHQGL LüLQGH ELOÀLO oDO×üPDV× LQGLULP X\JXODPDV× GROD\×V×\OD |GHQPH\HQ YHUJLOHU
YH\D EXOXQPDV×G×U 6|] NRQXVX G]HQOHPHGHQ YHUJL]L\D×FH]DV×X\JXODQPDNVXUHWL\OHJHFLNPHIDL]L
PNHOOHÁHULQ GHYDPO× RODUDN Lü\HULQGH EXOXQDFDù× LOHELUOLNWHWDKVLOHGLOLU
DQODP×o×NDU×OPDPDO×G×U7DVDU×GDNLKNP X\DU×QFD
)DDOL\HWLQH 'HYDP (GHQ %LU úüOHWPHQLQ
PNHOOHÀQ LüLQ JHUHNWLUGLùL LüOHPOHUOH N×VPHQ YH\D
WDPDPHQ NHQGLVLQLQ XùUDüPDV× EX üHNLOGH LüLQGH (üYH$NUDEDODUGDQ'HYUDO×QPDPDV×
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ROPDV× \HWHUOLGLU 'ROD\×V×\OD ELU WLFDUHW HUEDE×Q×Q GHYDP HGHQ ELU LüOHWPHQLQ GHYUDO×QPDV× YHUJL
oLIWoLQLQYH\DVHUEHVWPHVOHNHUEDE×Q×QLüLQGHELOÀLO LQGLULPLQGHQ \DUDUODQ×OPDV×QD HQJHO WHüNLO
oDO×üPDV× YH\D LüLQ VHYN YH LGDUHVL LOH XùUDüPDV× HWPHPHNWHGLU$QFDNGHYUDO×QDQLüOHWPHHüYHoQF
GXUXPXQGD\XNDU×GDDo×NODQDQüDUW×WDü×G×ù×NDEXO GHUHFH\HNDGDUEXGHUHFHGDKLONDQYHND\×QK×V×PODUD
HGLOPHOLGLU %X NDSVDPGD ELU PNHOOHÀQ ELUGHQ DLWROPDPDV×JHUHNPHNWHGLU)DDOL\HWLQHGHYDPHGHQ
ID]OD Lü\HUL DoPDV× YHUJL LQGLULPL X\JXODPDV×QGDQ YHV|]NRQXVXNLüLOHUGHQGHYUDO×QDQLüOHWPHOHUGHYHUJL
\DUDUODQPDV×QD HQJHO ROPDPDO× YH ´NHQGL LüLQGH LQGLULPL X\JXODPDV× LPNDQ× EXOXQPDPDNWDG×U $\U×FD
ELOÀLOoDO×üPDNYH\DEXOXQPDNµüDUW×Q×LKODODQODP×QD WDVDU×Q×Q LNLQFL PDGGHVLQGH Hü DUDODU×QGD NDQXQL
30
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TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
2UWDNO×N úüOHWPHOHULQGH 7P 2UWDNODU×Q
ûDUWODU×7Dü×PDV×
7LFDUL]LUDLYH\DPHVOHNLIDDOL\HWLQDGLRUWDNO×N
NROOHNWLI üLUNHW YH\D DGL NRPDQGLW üLUNHW YDV×WDV×\OD
\UWOPHVL KDOLQGH WP RUWDNODU×Q \XNDU×GD
Do×NODG×ù×P×] üDUWODU× WDü×PDV× JHUHNPHNWHGLU
.RüXOODU×Q YDUO×ù× KDOLQGH KHU ELU RUWDN KLVVHVLQH
GüHQ ND]DQF× LoLQ YHUHFHùL \×OO×N JHOLU YHUJLVL
EH\DQQDPHVLQGH YHUJL LQGLULPL X\JXODPDV×QGDQ
\DUDUODQPD LPNDQ×QD VDKLSWLU 2UWDNODUGDQ KHUKDQJL
ELULQLQüDUWODU×WDü×PDPDV×GXUXPXQGDGLùHURUWDNODU×Q
GDYHUJLLQGLULPLX\JXODPDV×QGDQ\DUDUODQPDV×LPNDQ×
EXOXQPDPDNWDG×U
6UH6×Q×U×YH8\JXODPDQ×QúKWL\DULOLùL
*HQo JLULüLPFLOHU IDDOL\HWH EDüODG×NODU×
YHUJLOHQGLUPH G|QHPL GH GDKLO ROPDN ]HUH o
YHUJLOHQGLUPH G|QHPL ER\XQFD YHUJL LQGLULPL
X\JXODPDV×QGDQ ID\GDODQDELOLUOHU gUQHùLQ \×O×QGDPXD\HQHKDQHDoDUDNIDDOL\HWHEDüOD\DQGRNWRU
$KPHWEH\YHWDNYLP\×OODU×QGDHOGH
HWWLùL PHVOHNL ND]DQF× GROD\×V×\OD YHUJL LQGLULPLQGHQ
ID\GDODQDELOHFHNWLU
6UH V×Q×U×Q×Q \DQ×V×UD YHUJL LQGLULPL LVWHùH
EDùO× ELU X\JXODPDG×U 7DVDU×GD \HU DODQ G]HQOHPH
JHUHùLQFH PNHOOHÁHU WDOHS HWPHOHUL KDOLQGH YHUJL
LQGLULPL X\JXODPDV×QGDQ \DUDUODQDELOHFHNWLU 6|]
NRQXVXWDOHELQQDV×O\DS×ODFDù×\D\×QODQDFDNWHEOLùOHUOH
Do×ùD NDYXüDFDN ROPDNOD ELUOLNWH PNHOOHÁHULQ
EH\DQQDPHOHULQGHPDKVXSHGLOHFHNYHUJLOHUDUDV×QGD
YHUJL LQGLULPLQL J|VWHUPHOHULQLQ \HWHUOL ROPDV×
JHUHNWLùLQLGüQPHNWH\L]
'LùHU WDUDIWDQ YHUJL LQGLULPL X\JXODPDV×QGDQ
\DUDUODQPD KDNN× ROGXùX KDOGH \DUDUODQPD\DQ
PNHOOHÁHULQV|]NRQXVXKDNODU×QGDQYD]JHoWLNOHULQLQ
NDEXO HGLOPHVL JHUHNPHNWHGLU %X QHGHQOH JHoPLüH
\|QHOLNYHUJLLQGLULPLQLLoHUHFHNG]HOWPHEH\DQQDPHVL
YHULOPHVLLPNDQ×EXOXQPDG×ù×Q×GüQPHNWH\L]
9HUJLúQGLULPLQLQ+HVDSODQPDV×
*HQo JLULüLPFLOHU WDOHSOHUL KDOLQGH IDDOL\HWH
EDüODG×NODU× YHUJLOHQGLUPH G|QHPLQGHQ LWLEDUHQ
o YHUJLOHQGLUPH G|QHPL ER\XQFD HOGH HWWLNOHUL
ND]DQoODU×Q×QDVJDUL FUHWLQ\×OO×NEUWWXWDU×QD LVDEHW
HGHQ N×VP× ]HULQGHQ YHUJL WDULIHVLQLQ LON J H O L U
TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
GLOLPLQH X\JXODQDQRUDQD LVDEHW HGHQ YHUJLQLQ EX
NLüLOHULQ ND]DQoODU× ]HULQGHQ KHVDSODQDQ YHUJLGHQ
PDKVXS HGHELOHFHNOHUGLU $QFDN PDKVXS HGLOHFHN
N×VP×Q ID]OD ROPDV× KDOLQGH LDGH \DS×OPD LPNDQ×
EXOXQPDPDNWDG×U
<D]×P×]×Q \XNDU×GDNL E|OPOHULQGH GH
EDKVHGLOGLùL ]HUH YHUJL LQGLULPL WLFDUL ]LUDL YH\D
PHVOHNLIDDOL\HWOHUGHQHOGHHGLOHQND]DQoODUD\|QHOLN
ELU X\JXODPDG×U %X QHGHQOH V|] NRQXVX ND]DQoODU
G×ü×QGDNLGLùHUJHOLUXQVXUODU×QGDQHOGHHGLOHQND]DQo
YH LUDWODU LoLQ YHUJL LQGLULPL X\JXODPDV× V|] NRQXVX
RODPD\DFDNW×U 9HUJL LQGLULPL X\JXODPDV× VRQXFXQGD
PNHOOHÁHULQ ND]DQoODU× \HWHUOL ROPDV× KDOLQGH
ND]DQoODU×Q×Q DVJDUL FUHWLQ \×OO×N EUW WXWDUO×N N×VP×
YHUJLOHQGLULOPHPLü RODFDNW×U 9HUJL LQGLULPL WXWDU×Q×Q
KHVDSODQPDV×QGD HVDV DO×QDFDN RUDQ LVH YHUJL
WDULIHVLQLQLONJHOLUGLOLPLQHDLWRUDQRODQ·GLU
dHüLWOL RODV×O×NODU J|] |QQH DO×QDUDN NRQX LOH
LOJLOL|UQHNOHUDüDù×GDDo×NODQP×üW×U
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\×O×Q×QûXEDWD\×QGDoDO×üW×ù×Lü\HULQGHQD\U×ODUDN
NHQGL KXNXN EURVXQX DoDUDN VHUEHVW oDO×üPD\D
EDüODP×üW×U $KPHW EH\ \×O×QGD \Dü×QGD
ROXS V|] NRQXVX \×OGD HOGH HWWLùL ND]DQo YH LUDWODUD
LOLüNLQ ELOJLOHU DüDù×GDNL JLELGLU gUQHN o|]POHULQGH
DVJDULFUHWLQ\×OO×NEUWWXWDU×7/RODUDNNDEXO
HGLOPLüWLU
» Makaleler«
HYOLOLNEDù×EXOXQDQNLüLOHURODUDNWDQ×PODQP×üW×U
Örnek 1:
SERBEST MESLEK KAZANCI
: 40.000,00 TL
MATRAH
: 40.000,00 TL
#;8+..×"+ú:×D:"ú;ú×
j× {½
kññ×=+
-#;?8×ú+*×D:"ú+:×=08+-$×
j× Õ½¦
ñkññ×=+
DvÍ×ú¥nÍ ×º°Û½ñññ×ê×¼°
»×
j×× °½¦
ñkññ×=+× ×
DvÍ×=vèLÙû×
j×× à½ñññkññ×=+× ×
"vfd×DvÍ×
j×× Û½ñññkññ×=+× ×
4.*×"+ú:×D:"ú;ú×
j× °½¦
kññ×=+
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
31
$KPHW EH\ YHUJL LQGLULPL X\JXODPDV×QGDQ
\DUDUODQDUDN\×O×QGDNLND]DQF×]HULQGHQ
7/GDKDD]YHUJL|GHPLüWLU
Örnek 2:
SERBEST MESLEK KAZANCI
:
40.000,00 TL
"G:ú×-.*?+×;:-G×ú:$×
j× º»×°
½ñññkññ×=+
*J.×D×ú:=+:×=08+-$×
j×
à
½ñññkññ×=+
úø:×ú.ú:ú-+:׺vèvÙ×0ââ¥L×Lùûý»× j×
½ñññkññ×=+
0NHOOHI PHVOHNL IDDOL\HWLQGHQ ]DUDU HOGH
HWPLüWLU%LOLQGLùL]HUHYHUJLLQGLULPLX\JXODPDV×QGDQ
WLFDUL ]LUDL YH\D PHVOHNL IDDOL\HWOHUGH EXOXQDQODU
\DUDUODQPDNWD YH HOGH HGLNOHUL ND]DQoODU×Q DVJDUL
FUHWLQ \×OO×N WXWDU×QD LVDEHW HGHQ N×VP× ]HULQGHQ
KHVDSODQPDNWDG×U %X GXUXPGD WLFDUL ]LUDL YH\D
PHVOHNL IDDOL\HWLQGHQ ]DUDU HGHQ PNHOOHÁHULQ YHUJL
LQGLULPLX\JXODPDV×QGDQ\DUDUODQDPDPDV×JHUHNWLùLQL
GüQPHNWH\L]
Örnek 4:
MATRAH
:
20.000,00 TL
#;8+..×"+ú:×D:"ú;ú×
j×
Û½Õ
kññ×=+
SERBEST MESLEK KAZANCI
:
10.000,00 TL
-#;?8×ú+*×D:"ú+:×=08+-$× j×
Õ½¦
ñkññ×=+
úø:×*J.×D×ú:=×
j×
à
½ñññkññ×=+
DvÍ×ú¥nÍ ×º°Û½ñññ×ê×¼°
»×
×
j×
Û
½ñññkññ×=+
DvÍ×=vèLÙû×
×
°½¦
ñkññ×=+× × *J.×D×ú:=+:×=08+-$×
à½ñññkññ×=+× × MATRAH
:
35.000,00 TL
"vfd×DvÍ×
×
Ô½ñ¦
kññ×=+
4.*×"+ú:×D:"ú;ú×
j×
j×
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ñkññ×=+ -#;?8×ú+*×D:"ú+:×=08+-$× j×
ú×ú+*×D:"ú×
j×
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kññ×=+
0NHOOHÀQ ND]DQF× \HWHUOL ROPDV× QHGHQL\OH
KHVDSODQDQ JHOLU YHUJLVLQGHQ YHUJL LQGLULPLQLQ
WDPDP×Q×PDKVXSHGHELOHFHNWLU0DKVXSHGLOHPH\HQ
JHoLFL YHUJL YH YHUJL WHYNLIDW×QGDQ ND\QDNO× 7/ LVH PNHOOHIH LDGH HGLOHELOHFHNWLU 0NHOOHÀQ
KHVDSODQDQ JHOLU YHUJLVL YHUJL LQGLULPL WXWDU× RODQ
7/·GHQGDKDNoNo×NPDV×GXUXPXQGDLVH
PDKVXSHGLOHPH\HQYHUJLLQGLULPLQLQPNHOOHIHUHGYH
LDGHLPNDQ×EXOXQPDPDNWDG×U
Örnek 3:
;:;=×-;+*×*J.$×
j× º»×àñ½ñññkññ×=+
úø:×*J.×D×ú:=×
j×
à
½ñññkññ×=+
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j×
½ñññkññ×=+
MATRAH
:
5.000,00 TL
#;8+..×"+ú:×D:"ú;ú×
j×
Ô
ñkññ×=+
-#;?8×ú+*×D:"ú+:×=08+-$× j×
à½ñññkññ×=+
DvÍ×ú¥nÍ ××
ñkññ×=+×
×
DvÍ×=vèLÙû×
à½ñññkññ×=+×
×
"vfd×DvÍ×
ñkññ×=+×
×
4.*×"+ú:×D:"ú;ú×
j×
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ú×ú+*×D:"ú×
j×
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½
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»×
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×
DvÍ×=vèLÙû×
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×
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°½ñññkññ×=+×
×
4.*×"+ú:×D:"ú;ú×
j×
à½
¦
kññ×=+
0NHOOHI PHVOHNL IDDOL\HWLQGHQ 7/
ND]DQoHOGHHWPLüYHHOGHHGLOHQND]DQoDVJDULFUHWLQ
\×OO×NEUWWXWDU×Q×QDOW×QGDG×U<XNDU×GDGDDo×NODQG×ù×
]HUHYHUJLLQGLULPLX\JXODPDV×QGDQWLFDUL]LUDLYH\D
PHVOHNLIDDOL\HWOHUGHEXOXQDQODU\DUDUODQPDNWDYHHOGH
HGLNOHULND]DQoODU×QDVJDULFUHWLQ\×OO×NWXWDU×QDLVDEHW
HGHQN×VP×]HULQGHQKHVDSODQPDNWDG×U%XQHGHQOH
DVJDUL FUHWLQ \×OO×N EUW WXWDU× DOW×QGD ND]DQo HOGH
HGHQPNHOOHÁHULQDQFDNV|]NRQXVXND]DQoLOHV×Q×UO×
RODUDN YHUJL LQGLULPL X\JXODPDV×QGDQ \DUDUODQPDV×
JHUHNWLùLQLGüQPHNWH\L]
6218d
(NRQRPLN E\PH YH NDON×QPDQ×Q LWLFL JF
\HQLOLN YH \DUDW×F×O×ù×Q ND\QDù× RODQ JLULüLPFLOLN *HOLU
9HUJLVL .DQXQX WDVDU×V×QGD WHüYLN HGLOHQ |QHPOL ELU
XQVXU ROPDNWDG×U úON GHID JHOLU YHUJLVLQH WDEL RODFDN
\LUPL GRNX] \Dü×Q× GROGXUPDP×ü JHQo JLULüLPFLOHULQ
LüNXUPDODU×WHüYLNHGLOPHNWHGLU%XNDSVDPGDo\×O
ER\XQFD HOGH HGLOHQ ND]DQF×Q DVJDUL FUHWH WHNDEO
HGHQ N×VP× YHUJLOHQGLULOPH\HFHN JHQo JLULüLPFLOHUH
JHUL|GHPHVL]YHUJLNUHGLVLVDùODQDFDNW×U
YARARLANILAN KAYNAK
- Gelir Vergisi Kanunu tasarısı ve gerekçesi
32
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TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
» Makaleler«
Cari Açığı Anlamak ve “Görevimiz Tehlike”
úEUDKLP$WWLOD$&$5
ú]PLU.DWLSdHOHELhQLYHUVLWHVL
úNWLVDGLYHúGDUL%LOLPOHU)DNOWHVLgùUHWLPh\HVL
´*|UHYLPL] 7HKOLNHµ ÀOPLQLQ JLULü VDKQHVLQGH HQ RQODU×|QHo×NDUWDFDNG]HQOHPHOHUWDVDUODQDELOLU
'Q\DLNWLVDWWDULKLQH´%\N%XKUDQµRODUDN
ELOLQHQNRQXüPDODUGDQG×U²©#VLBTFULFOEJOJCFþ
saniye içinde imha edecek…” .DVHWPLV\RQXQX JHoHQ G|QHPLQ HQ |QHPOL VRQXoODU×QGDQ ELULVL
WDPDPODG×$UW×N EDüND YDUO×NODU× WHKOLNH\H DWPD\D %DüNDQ +RRYHU KNPHWLQLQ VRQ LFUDDWODU×QGDQ
JHUHN \RNWXU .DVHW EX DQGDQ LWLEDUHQ NHQGLQL RODQ $PHULNDQ 0DO× .XOODQPD .DQXQX·GXU %X\
\RN HWPH\H SURJUDPODQP×üW×U .HQGLQL \RN HWPH $PHULFDQ$FW%XNDQXQ0DUWWDULKOLROPDNOD
H\OHPL EDü× RODQ ELU VUHFLQ ÀOPLQ NDKUDPDQ× ELUOLNWH KDOHQ \UUONWHGLU YH GRODU× JHoHQ
PHVDM×GLQOHPLüWLUVRQGHPLGLU%XDQGDQLWLEDUHQ WPNDPXDO×PODU×QGDJHoHUOLGLU<DVD1
ULVNYDUG×UYHEXULVNLoLQ]HYDOH
YH ROPDN ]HUH HQJHO ELU GXUXP V|] NRQXVX
NH] UHYL]H HGLOPLüWLU hUQQ
GHùLOGLU
$PHULNDQ PDO× ROXS ROPDG×ù×
'ďđDoďN\DGDFDULDoďNYHUHQ
%XQFD V|] LNL NHOLPH LoLQ
UHWLP\DGDLPDODW\HULNRQWURO
&DUL$o×N«
HGLOHUHNWHVSLWHGLOLU<NOHQLFLQLQ
ONHOHUJ|]J|UHJ|UHELUVRQD
7UNL\H JLEL G×ü WLFDUHWOHUL
ONHVLPLOOL\HWLWDDEL\\HWLPDO×Q
JLGL\RU
LWKDODW OHKLQH ER]XODQ ONHOHUGH
PHQüHLQLQ
EHOLUOHQPHVLQGH
EDKVH NRQX ´kaset” LoLQ VUH
GLNNDWH DO×QPD] 'ROD\×V×\OD
EDüODP×üW×U .DVHWLQ VUHVL
$%'·GH EXJQ ELOH \UUONWH
ONHQLQ \HWHQHNOHULQH LWKDO
RODQ EX \DVD\D J|UH \HUOL
2
HGLOHQPDOODUDWDOHSG]H\LQHUHWLPYHLVWLKGDP PDO× WHUFLK HWPH\H LOLüNLQ EX NDQXQ WP GHYOHW
NDSDVLWHVLQH EDùO× RODUDN GHùLüHELOHFHNWLU '×ü DO×PODU×QGD X\JXODQPDN ]RUXQGDG×U %X NDQXQ
Do×N \D GD FDUL Do×N YHUHQ ONHOHU J|] J|UH J|UH PDULIHWL\OH GRùUXGDQ NDPX PDO× DO×PODU×QGD \HUHO
ELU VRQD JLGL\RU <DüDQDQ EX VUHoWH ELOH ELOH LüYHUHQYHLüoLQLQNRUXQPDV×KHGHÁHQPLüWLUhUQQ
GHYDP HGHQ ELU \DEDQF× UQ WDOHELQLQ VRQX \RN 11988 revizyonunda, ABD’den mal almayan ülkelerden mal alınmaması maddesi
%LUH\VHO WDOHSOHUL HQJHOOHPHN GH PPNQ GHùLO eklenmiştir.
2
DQFDN GHYOHW FHSKHVLQGH HQ D]×QGDQ NDPXVDO Yasa işlenmiş ya da işlenmemiş maddeleri ayrı değerlendirmektedir.
İşlenmemiş maddeler ABD’de çıkarılmış veya üretilmiş ise nihaî ürün olarak
PDOODU×Q WHPLQLQGH NRQWURO LGDUHQLQ HOLQGHGLU yerli sayılır. İşlenmiş maddeler ise ABD sınırları içerisinde çıkarılmış, üretilmiş
da imal edilmişse ve toplam yabancı katkı oranı %50’yi aşmamışsa yerli
ûDUWQDPHOHUGH \HUOL WHGDULNoLOHUL |]HQGLUHFHN YH ya
olarak kabul edilir.
TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
33
]HGHOH\LFLELUGXUXPGXU1LWHNLPEHQ]HUELUGXUXP
7UNL\H&XPKXUL\HWL$QD\DVDV×Q×Q0DGGHVLQGH
“…9HUJL \NQQ DGDOHWOL YH GHQJHOL GDù×O×P×
PDOL\H SROLWLNDV×Q×Q VRV\DO DPDF×G×U«” hükmüyle
PDGGHOHüWLULOPLüWLU
-0DULIHW LOWLIDW JHUHNWLULU *HUoHNWHQ ELU PDO×
.DQXQGDEHüWHPHOLVWLVQD\HUDOPDNWDG×U:
UHWPH\H NDUDU YHUPHN ]RUOX ELU VUHoWLU hUHWLP
i..DPX\DUDU×YDUVD
ii. Milli GüvenliùL LOJLOHQGLUHQ DO×PODU V|] IDNW|UOHULQL ELU DUD\D JHWLUPHN GDKD ]RUOX EDüND
konusuysa *HQHOOLNOH 6DYXQPD %DNDQO×ù× ELUVUHoWLU0DO×VDWPDNWHGDULN]LQFLULROXüWXUPDN
VDW×üVRQUDV×VHUYLVGHEDPEDüNDYHHQD]EDüWDNLOHU
WDUDI×QGDQ\DS×ODQDO×PODU
NDGDUGDGLNNDWHDO×QPDV×JHUHNHQVUHoOHUGLUhONH
iii.GRODU×QDOW×QGD\HUDODQDO×PODU
iv. 5HNDEHWoL À\DW HùHU \XUWLoL WHGDULN À\DW× G×ü×QGDQ NDUü×ODQDQ ELU PDO EWQ EX VUHoOHUL
\XUWG×ü×QGDNL À\DWWDQ PDNXO ROPD\DFDN |OoGH VLOLS DWW×ù× JLEL ONH LoLQGHNL ND\QDNODUGDQ
ID]OD LVH KNPHW DO×P \DSDQ NXUXPD \XUWG×ü× VUHNOLELUo×N×üDVHEHSRODFDNW×U
+HULWKDOHGLOHQUQDFDEDONHPL]GHQH\LQ
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35
Vergi Suç ve Cezaların Türk Ceza Kanunu Çerçevesinde
Değerlendirilmesi
1
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1
Bu çalışma Adana 1. Muhasebe ve Vergi uygulamaları Kongresinde sunulan bildirinin
özeti olup, makale olarak üzerinde çalışılmaktadır. Vergi Suçları Konusunda Bilgilendirme
İçindir.
2
Öncel, Mualla-Kumrulu, Ahmet, Çağan, Nami; “Vergi Hukuku”, Genişletilmiş 10 Baskı,
Turhan Kitabevi, Ankara–2007, s.209
3
Vergi kabahati işleyenlerin vergi mükellefi ve sorumluları yanında ilişkili üçüncü
kişilerde karşımıza çıkar. Vergi mükellefi ve vergi sorumlusu olmamakla ve bunlarla
doğrudan ilişkisi bulunmamakla birlikte bilgi vermek durumunda olanlar (VUK
mad. 86, 148,149, 150, 257/2) ile nakil vasıtasını durdurmayan araç sahipleri de (VUK
mad. 353/109) kabahat işleyenler arasında değerlendirilmesi gerekir. Candan, Turgut;
͞ĂŶŦƔƚĂLJ <ĂƌĂƌůĂƌŦŶĚĂ sĞƌŐŝ ^ƵĕƵ ůŐŦůĂŵĂƐŦ͕͟ Vergi Sorunları Dergisi, Özel Sayı,
Şubat–2008, Yıl–233, s.56, Şenyüz, Doğan; “Vergi Ceza Hukuku”, Ekin Kitabevi, Gözden
Geçirilmiş 4. Baskı–2008, s.12. Mali nitelikli vergi ve cezalar tüm yükümlü ve sorumlulara
uygulanır. Yükümlünün kamu hizmeti gören bir kurum olması dahi vergi cezanın
uygulanmasına engel teşkil etmez. Danıştay 9. Dairesinin 21.4.1981 gün ve E.1980/2038,
K.1981/2151. Karakoç, Yusuf; ͞'ĞŶĞůsĞƌŐŝ,ƵŬƵŬƵ͕͟ Gözden Geçirilmiş ve Genişletilmiş
4. Bası, Yetkin Yayınları, Ankara–2007, s.451
36
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4
Kabahatler kanunundan sonra vergi idaresi tarafından kesilen suçlar ile ceza
mahkemelerince hükmedilecek cezaların her ikisine birden suç demek nitelendirmenin
tam yapılmadığını göstermektedir. Vergi kabahatleri hazine yararını esas alırken vergi
suçları kamu düzeninin korunmasını esas alır. Şenyüz; a.g.e., s.11
5
Kabahatler Kanunun 3/b maddesine göre idari para cezası veya mülkiyetin kamuya
geçirilmesi yaptırımını gerektiren bütün filler kabahat sayması nedeniyle idari para
cezasını gerektiren ve idare tarafından cezalandırılan vergi suçlarının kabahat sayılması
zorunluluğu ortaya çıkmıştır. Şenyüz, a.g.e. s.11. Bunun yanında idare kestiği ceza üzerinde
tasarruf edebilmekte, cezaya ilişkin hata var ise düzletmekte, cezayı indirebilmekte,
uzlaşmada kestiği ceza konusunda pazarlık yapabilmektedir. Bu yönü itibariyle de bu
kapsamdaki vergi suçlarının idari suç ve kabahat, cezaları da idari yaptırım olarak kabul
etmek gerekmektedir. Karakoç, a.g.e., s.449
6
Öncel-Çağan-Kumrulu; a.g.e., s.210
7
Öncel-Çağan-Kumrulu; a.g.e., s.210,211Şenyüz; a.g.e., s.17, Karakoç; a.g.e., s.449
8
Öncel-Kumrulu-Çağan; a.g.e, s. 209
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9
Öncel--Kumrulu-Çağan; a.g.e, s.211
Karakoç; a.g.e., s. 450
Öncel--Kumrulu-Çağan; a.g.e, s.211, Karakoç; s. 450
12
Karakoç; a.g.e., s. 450
13
Öncel--Kumrulu-Çağan; a.g.e, s.210,211
10
11
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14
Bayraklı, Hasan Hüseyin;͞'ĞŶĞůsĞƌŐŝ,ƵŬƵŬƵ͕͟Derya Kitabevi-Afyon–2007, s.185
Danıştay İBK. 12.6.1980 tarih ve E.1977/1, K.1980/2, Karakoç, a.g.e.,451
Mali nitelikli cezayı gerektiren fiilin tüm unsurları tamam olmadan faile ceza kesilemez.
Karakoç; a.g.e., s.450
17
ùHQ\]DJe., s.17
18
Kabahatlere ilişkin fiillerin bir kısmının vergi kanunlarında yer aldığı, bir kısmının da
Maliye Bakanlığı’na verilen usul ve esasları belirleme yetkisi çerçevesinde vergi idaresince
belirlendiği görülmektedir. Örneğin, VUK’nın mük. 257. maddesinde Maliye bakanlığına
kanunda açıkça yazılı olmayan birçok ödevleri yerine getirme yetkisi verilmiştir. ŬŬĂLJĂ͕
DƵƐƚĂĨĂ͖ ͞7ĚĂƌŝ ǀĞ Ěůŝ ĞnjĂ ^ŝƐƚĞŵŝŶĞ ůĞƔƟƌĞů ĂŬŦƔ͕͟ sĞƌŐŝ ^ŽƌƵŶůĂƌŦ ĞƌŐŝƐŝ͕ PnjĞů
^ĂLJŦ͕bƵďĂƚͲϮϬϬϴ͕zŦůͲϮϯϯ͕Ɛ͘ϯϮ͕bĞŶLJƺnj͖Ă͘Ő͘Ğ͕͘Ɛ͘ϭϴ
19Maliye Bakanlığı’nın kanundan aldığı yetkiyle kabahat fiili yaratması ve ceza öngörmesi
hukuki gibi görünse de hem yasama yetkisinin devri hem de kanunilik ilkesine
aykırılık oluşturmaktadır. Yavaşlar Başaran, Funda; “Vergi Usul Kanunu’nda Yer Alan
Vergi Kabahat ve Yaptırımları”, 21.09.2008 tarihinde İstanbul Kültür Üniversitesinde
düzenlenen İdari Ceza Hukuku Panelinde Sunulan Tebliğ. Danıştay idari vergi suç ve
cezalarının Anayasanın 38. maddesi çerçevesinde mütalaa etmektedir. Danıştay bu hususu
Anayasa Mahkemesi’ne başvurusunda “Anayasanın 38. maddesinde yer alan kuralın idari
nitelikte suç ve cezalar için de geçerli olduğu, tartışmaya neden olmayacak ölçüde açık
bulunduğundan, ayrıca tartışılmayacaktır” şeklinde ifade etmiştir. Yüksek Mahkeme bu
nedene dayanarak Anayasa Mahkemesi’ne üç başvuruda daha bulunmuştur. Bu davalardan
birisi usulden reddedilmiş, diğerleri esastan incelenmiştir. Anayasa Mahkemesi esastan
incelediği dosyalarda 38. maddeye aykırılık görmemiş ve davaları reddetmiştir. Anayasa
Mahkemesi, Danıştay’ın VUK’nın mük. 257. md. ile ilgili başvurusunu, “…. Suç sayılan
eylem ve cezası yasada açıkça gösterildikten sonra yasama organının uzmanlık ve yönetim
tekniğine ilişkin konularda alınacak önlemlerin duyulan gereksinmelere uygunluğunu
sağlamak amacıyla yürütme organına kimi kararlar almak üzere yetki vermesi kararla suç
ortaya konulması anlamına gelmez.” diyerek düzenlemeyi Anayasa’ya aykırı bulmamıştır.
Yüksek Mahkeme’nin suç ve cezada kanunilik ilkesi açısından 1963 tarihindeki içtihadını
değiştirmediği görülmektedir. Yüksek Mahkeme idari vergi suç ve cezalarında kanunilik
ilkesinin geçerli olduğunu açık bir biçimde ifade etmiştir. Ancak bunu Anayasa’nın 38.
maddesi ile değil 73. maddesi ile ilgilendirerek yapmıştır. Danıştay 4. Dairenin VUK’nın
3239 sayılı Kanunla değişiklik mükerrer 257. maddesinin birinci fıkrasının Anayasa’nın
6, 7, 8, 38 ve 124. maddelerine aykırılığı dolayısıyla, Anayasa’nın 152. maddesi gereğince
yaptığı başvurunun gerekçesi, Anayasa Mahkemesi’nin 05.02.1991 tarih ve E.1990/29,
K.1991/37 sayılı kararı. Baykara, Bekir; “İdari Vergi suç ve Cezalarında kanunilik İlkesi”,
Vergi Dünyası, Mayıs–2005, S. 285
15
16
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20
Aslan, Memduh; “dƺƌŬsĞƌŐŝ^ŝƚĞŵŝŶĚĞĞnjĂŝzĂƉƨƌŦŵůĂƌŦŶƚŬŝŶůŝŒŝ͕͟ Maliye ve Hukuk
Yayınları, Ekim-2008, s.15
21
Gülsen, Güneş; ͞sĞƌŐŝŶŝŶzĂƐĂůůŦŒŦ7ůŬĞƐŝ͟ İstanbul–1998, s.22
22
Karakoç; a.g.e., s.453
23
Şenyüz; a.g.e., s.19
24
VUK’nın 341. maddesinde göre vergi kaybı vergi mükellefi ve sorumluları tarafından;
a) vergilendirme ile ilgili ödevlerin zamanında yerine getirilmemesi veya eksik yerine
getirilmesi, b) verginin zamanında tahakkuk ettirilmemesi veya eksik tahakkuk
ettirilmesi, c) şahsi medeni haller ve aile durumları hakkında gerçeğe aykırı beyanlar, d)
vergini haksız yere geri verilmesine sebebiyet verilmesi.
38
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25
Aslan; a.g.e, s.10
Şenyüz; a.g.e., s.20
Kabahatler Kanununun 7. Maddesinde kabahatin icrai veya ihmali davranışla
işlenebileceği, ihmali davranışla işlenmiş kabahatin varlığı için kişi açısından belli bir icrai
davranışta bulunma hususunda hukuki yükümlülüğün varlığı gerekli şart olarak koşulmuş,
aynı kanunun 9. maddesinde ise kabahatlerin kanunda açık hüküm bulunmayan hallerde
hem kasden hem de taksirle işlenebileceğini belirtmiştir. Kast ve taksir kusurluluğun
birer çeşitleridir. Kast: Bilerek ve isteyerek kabahatin işlenmesi konusunda açık irade
içinde olmayı gösterirken taksir dikkat ve özen yükümlüğüne aykırı içinde olmayı ifade
eder. Kabahati işleyenin kanun maddesine aykırı davranması kusurluluğunu göstermesi
yeterli olup, kabahat işleyenin kusurlu davrandığının kanıtlanmasına gerek olmadığı gibi,
kusurunun kanıtlanması idareden istenemez. Buna “kusur karinesi denir”. Şenyüz; a.g.e.,
s. 20, 21
28
Öncel-Kumrulu-Çağan; a.g.e., s. 211
29
Karakoç; a.g.e., s.450
26
27
TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
30
Senyüz; a.g.e., 34
31
Şenyüz; a.g.e., 34,
32
İhraç edilmek şartıyla imalatçılarca ihracatçılara yapılan mal teslimlerine ait KDV,
ihracatçıya mal tesliminde bulunan imalatçılarca süresinde beyanname verilerek tahakkuk
ettirildiği için tecil uygulaması yapılsa da ihracatın süresi içerisinde gerçekleştirilmemesi
durumunda zamanında tahakkuk işlemi yapıldığından tecil işlemi nedeniyle vergi ziyaı
cezası kesilmez. Kızılot, şükrü; ͞<ĂƚŵĂĚĞŒĞƌsĞƌŐŝƐŝ<ĂŶƵŶƵǀĞhLJŐƵůĂŵĂƐŦ͕͟ yaklaşım
yayınları, Ankara–1996, s.621, Zamanında tahakkuk ettirilmemekle birlikte, kanuni
süresinde ödenen vergiler açısından vergi ziyaının bulunmadığını kabul etmek kanun
koyucunun amacına ve adalet esaslarına uygun düşmektedir. Danıştay 13. Dairesinin
28.12.1973 tarih ve E.1973/2059 esas ve K.1973/1369 karar no.lu kararı. Har ne kadar
Danıştay 7. Dairesinin 08.4.1978 gün ve E:1977/1243 esas ve K. 1978/1277 karar no.lu
kararların da Danıştay 13. Dairesi kararının aksine beyannamesini süresinde vermeyerek
tahakkukun zamanında yapılmamasına sebebiyet veren yükümlünün vergisini
zamanında ödemiş olsa bile vergi ziyaına sebebiyet verdiğini kabul etmektedir. Danıştay
4. Dairesi (15.3.1996 tarih ve E.1995/6497, K.1996/1525) ve Dava Daireleri Genel
Kurulu (03.06.1994 tarih ve E.1993/165, K.1994/219), verginin zamanında ödenmesi
halinde beyannamenin geç verilmesinin dolayısıyla tahakkukun geç yapılmasının vergi
kaybı olarak kabul edilmeyeceğini, beyannamenin geç verilmesinin şekli bir noksanlık
olduğuna karar vermiştir. Karakoç; a.g.e., s.455
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33
Önceki beyanname süresinde verilmiş olmasına rağmen noksan tahakkuk ettirilen
verginin tamamlanması için ek olarak verilen beyanname ve pişmanlık hükümleri
şartlarını yerine getirilmemesi halinde bu beyannamelerin bu kapsamda işleme tabi
tutulması gerekmektedir. Karakoç; a.g.e., s.459
34
Şenyüz; a.g.e., s.35
35
Nitelikli vergi kabahati kapsamındaki filler: Maddesine; vergi kanunlarına göre
tutulan veya düzenlenen ve saklama mecburiyeti bulunan defter ve belgelerde; Hesap ve
muhasebe hileleri yapmak, gerçek olmayan veya kayda konu işlemlerle ilişkisi olmayan
kişiler adına hesaplar açmak, çift defter kullanmak, defter kayıt ve belgeleri tahrif etmek
veya gizlemek, muhteviyatı itibariyle yanıltıcı belge düzenleme ve kullanma, defter kayıt
ve belgeleri yok etmek, defter sahifelerini yok etmek yerine başka yapraklar koymak
veya hiç yaprak koymamak, sahte belge düzenlemek veya kullanmak, belgelerin Maliye
Bakanlığı ile anlaşmalı olmadığı halde basılması, sahte olarak basılması ve kullanılması
veya bu fiillerin işlenmesine iştirak edilmesidir (VUK mad. 359)
36
Kaçakçılık suçu kapsamında sayılan fillerle vergi kaybına yol açılması halinde 3 kat vergi
ziyaı cezası kesilmesi, bu fiilleri işleyenler hakkında hürriyeti bağlayıcı ceza uygulanmasına
engel teşkil etmeyecektir. Ancak kaçakçılık fiilleriyle vergi kaybına yol açılması halinde
vergi ziyaı cezasının 3 katı olarak kesilebilmesi bu fillerin kaçakçılık suçunu oluşturduğu
yönünde verilmiş olan ceza mahkemesi kararının varlığına bağlıdır. Aksi halde idarenin
üç kat vergi ziyaı cezası kesmesi mümkün olmayacaktır. Karakoç; a.g.e., s.459
37
Karakoç; a.g.e., s.460
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38
Öncel-Kumrulu-Çağan; a.g.e., s.212, Karakoç;, a.g.e., s.460
Doğrusöz, Bumin; ͞zĞŶŝĞnjĂ<ĂŶƵŶƵǀĞsĞƌŐŝ^ƵĕůĂƌŦ͕͟ Dünya Gazetesi-31.3.2005, s.20
39
40
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40
Hakeri, Hakan; “zĞŶŝ dƺƌŬ ĞnjĂ ,ƵŬƵŬƵŶƵŶ dĞŵĞů ŬĂǀƌĂŵůĂƌŦ͕͟ Seçkin Yayınları,
Ankara-2005, s.80-81, Şenyüz; a.g.e., s. 223
41
Karakoç; a.g.e., s.470
42
Tipiklik fiili suç sayan ve buna yaptırım öngören kanun maddesinin varlığını şart
kılmakta, somut fiilin kanundaki açık bir tanımlamaya ve tipe uygun şekilde olması
gerekmektedir. Kanunda açıkca gösterilmiş kanuni tip mevcut olmadıkça suçta
olmayacaktır. Suçta kanuni tip mevcut olmadıkça ve doğru kurulmadıkça suçun
unsurları gerçekleşmez dolayısıyla suç da olmayacaktır. Bir suça ceza verilebilmesi için
suçun işlendiği tarihte suçun tanımlandığı bir kanun olması şart olup, suçlarda sonradan
getirilen kanunlarla kanunda yazılı olması şartıyla lehe hükümler var ise geriye doğru
uygulanabilir. Şenyüz; a.g.e., s. 235
43
Kaçakçılık suçunu oluşturan birden fazla fiilin işlenmiş olması halinde birleşme
hükümleri uygulanmayıp, tek ceza verilmesi gerekir. Sahir, Erman; “sĞƌŐŝ ^ƵĕůĂƌŦ͕͟
İstanbul–1988, Her ne kadar kaçakçılık suçlarında vergi ziyaı aranmamsı yönünde bir
görüş alsa da VUK 359/a – defterlere kaydı gereken hesap ve işlemlerin vergi matrahını
azalması sonucunu doğuracak tarzda tamamen veya kısmen başka defter, belge veya diğer
kayır ortamlarına kaydedilmesi suçunda bir zarar suçundan bahsedilmekte ve vergi ziyaı
aranmaktadır. Karakoç; a.g.e., 471,
TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
44
Kast: Kanunda tanımlanmış olan suçları bilerek ve isteyerek gerçekleştirmiş olmasıdır.
Kastta hem hareket hem de netice biliniyor demektir. Fail suçu bilerek ve isteyerek
işlemektedir.
45
Taksirli hareketin cezalandırılabilmesi için bunun kanunda açıkca zikredilmesi şarttır.
Böyle bir belirleme yapılmamış fiiller kasıt olmadıkça cezalandırılamaz. Şenyüz; a.g.e.,
s.288,289. Karakoç; a.g.e., s.474
46
Karakoç; a.g.e., s.474
47
Gerçekte yapılan bir mal veya hizmet alımı karşılığında mal veya hizmeti sağlayan
tarafından kendi belgesi yerine bir başka mükellefin belgesi verilebilmektedir. Bu gibi
durumlarda iş veya hizmetin mahiyetine göre belgeyi alan tarafın bu belgenin mal veya
hizmetin sağlandığı mükellefe ait olup olmadığını bilemediği durumlar söz konusu
olabilmektedir. Bu gibi durumlarda sahte belgeyi kullanmış olan mükellefin, bu belgenin
satın aldığı mal veya hizmeti sağlayana ait olmadığını bilip bilmemesi önem taşıyacaktır.
Şayet kullanıcının belgenin sahte olduğunu bilmesi gerekiyorsa, bir başka deyimle, kasıt
söz konusu ise burada 359 uncu maddede belirtilen anlamda bir sahte belge kullanımı
söz konusu olacaktır. Aksi takdirde ise suçun manevi unsuru oluşmadığından durum
madde kapsamında değerlendirilemeyecektir. Bu itibarla, kaçakçılık suçunun oluşması
sahte veya muhteviyatı itibariyle yanıltıcı belgenin bilerek kullanılıp, kullanılmadığının;
diğer bir anlatımla, bu kullanımda kastın bulunup bulunmadığının değerlendirilmesine
ve belirlenmesine bağlı bulunmaktadır. Yapılan incelemelerde sahte veya muhteviyatı
itibariyle yanıltıcı belgelerin bilerek, isteyerek kullanılıp kullanılmadığının vergi
incelemesine yetkili olanlarca değerlendirilmesi ve bu belgeleri bilerek kullandığı
sonucuna varılan mükellefler için vergi suçu raporları düzenlenmesi, haklarında
cumhuriyet savcılıklarına suç duyurularında bulunulması ile bu belgelerin kullanılması
sonucu vergi ziyaına da sebebiyet verilmiş olması halinde 344 üncü maddenin üçüncü
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fıkrası uyarınca üç kat vergi ziyaı cezası kesilmesi gerekmektedir. Ancak, sahte
veya muhteviyatı itibariyle yanıltıcı belgelerin bilerek kullanılıp kullanılmadığının
araştırılmasında bu belgeleri bilmeden kullandığı sonucuna varılan mükellefler adına
vergi suçu raporları düzenlenmemesi ve haklarında cumhuriyet savcılıklarına suç
duyurularında bulunulmaması icap etmektedir. Ayrıca, bu belgeleri kullanmak suretiyle
vergi ziyaına sebebiyet verilmiş olması halinde bu mükellefler adına 344 üncü maddenin
ikinci fıkrası uyarınca vergi ziyaı cezası kesilmesi gerekmektedir.
48
Doğrusöz, Bumin; ͞ϯϬϲ^ĂLJŦůŦsĞƌŐŝhƐƵů<ĂŶƵŶƵ'ĞŶĞůdĞďůŝŒŝǀĞ,ƵŬƵŬƵ͕͟ Dünya
Gazetesi, 27 Haziran 2002, s.11.
49
Baykara, Bekir; “sĞƌŐŝ ^ƵĕƵ ZĂƉŽƌƵ ǀĞ sĞƌŐŝ ĞnjĂ DƵŚĂŬĞŵĞƐŝŶĚĞŬŝ zĞƌŝ͕͟ Vergi
Dünyası Dergisi, Mayıs-2004, S. 273, s.11,12
50
Yargıtay 11. CD’nin 30.01.12006 tarih ve E.2005/2456-K.2006/362 sayılı kararında, “213
sayılı Vergi Usul Kanunun 01.01.1999 tarihinde yürürlüğe giren 4369 sayılı yasa ile değişik
359/b-1 maddesine göre, vergi kanunları uyarınca düzenlenmesi gereken belgelerin sahte
olarak düzenlenmesi suçun oluşumu için yeterli olup, bu belgelerin kullanılması ve vergi
ziyaı doğması suçun unsuru olmaktan çıkarılmıştır. Yaşin, Mehmet; “sĞƌŐŝŝLJĂŦŬĂĕĂŬĕŦůŦŬ
^ƵĕƵŶƵŶhŶƐƵƌƵŵƵĚƵƌ͍͕͟Yaklaşım Dergisi, Ocak-2010, Yıl.18, S.2010, s. 56,57
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
41
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51
Gizleme; Varlığı noter tasdik kayıtları veya sair suretlerle sabit olduğu halde inceleme
sırasında vergi incelemesine yetkili kişilere defter ve belgelerin ibraz edilmemesidir.
52
Muhteviyatı itibariyle yanıltıcı belge; gerçek bir muamele veya duruma dayanmakla
birlikte bu muamele veya durumu mahiyet ve miktar itibariyle gerçeğe aykırı şekilde
yansıtan belgedir.
53
Sahte belge; gerçek bir muamele veya durum olmadığı halde bunlar varmış gibi
düzenlenen belgedir.
54
1996-2005 yılları arasında VUK’ya muhalefetten ceza mahkemelerinde açılan ceza
davası sayısı 88.683 adet olup, 11-14 yaş arasındaki sanık sayısı 8, 15-17 yaş arasındaki
sanık sayısı 130, 18 yaş ve üzeri sanık sayısı 119.862, toplam sanık sayısı 119.922 adettir.
Bu davalarda 44.231 sanığa çeşitli mahkumiyet kararları verilmiş, 26.756 adedi beraat
etmiş, 8.806 adet dava düşmüştür. Haziran-2005 tarihi itibariyle ceza infaz kurumundaki
hükümlü, hükmen tutuklu ve tutuklular 22.885 kişidir. Aslan; a.g.e., s.150,151,152
42
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EHü \×OD NDGDUµ FH]D RODUDN EHOLUOHQPLü DOW V×Q×U×Q
LNL \×O EHOLUOHQPHVL LOH ÀOOHULQ GXUXPXQD J|UH KDSLV
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55
Aykın, Hakan; “sĞƌŐŝhƐƵů<ĂŶƵŶƵŶƵŶϯϱϵ͘DĂĚĚĞƐŝŶĚĞϱϳϮϴ^ĂLJŦůŦ<ĂŶƵŶůĂzĂƉŦůĂŶ
ĞŒŝƔŝŬůŝŬEĞůĞƌ'ĞƟƌŝLJŽƌ͍͕͟Yaklaşım Dergisi, Nisan–2008, s.25
56
Söz konusu suçlar nedeniyle açılacak ceza davalarıD÷ÕUFH]DPDKNHPHOHULQGH÷LOJ|UHYOL
PDKNHPHOHUDVOL\HFH]DPDKNHPHOHULRODFDNWÕU
TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
57
Maliye Müfettişleri, Hesap Uzmanları ve bunların yardımcıları, gelirler Kontrolörleri
ve stajyer gelirler kontrolörleri doğrudan vergi denetmen ve yardımcıları bağlı olduğu
defterdarlığın veya vergi dairesi başkanlığının görüşü alınarak Cumhuriyet Savcılığına
bildirimde bulunurlar.
58
Cumhuriyet Savcısı CMUK madde 148 gereğince yaptığı hazırlık soruşturması
sonucunda ceza takibini gerektirecek hususlarda yeterli kanıt mevcut ise, kamu davasını
açmakla yükümlüdür. Bu takdir Cumhuriyet savcısına aittir.
59
Baykara; a.g.e. , s.1
60
TCK’nın 239. Maddesi hükmüne göre; “ticari sır, bankacılık sırrı veya müşteri sırrı
niteliğindeki bilgi ve belgelerin açıklanması suçu için öngörülen ceza verilir. Bu cezanın
verileceği 5728 sayılı suça verilecek cezanın söz konusu madde çerçevesinde verileceği
karara bağlandı. Kızılot, Şükrü – Şenyüz, Doğan – Taş, Metin – Dönmez, Recai; “
Vergi Hukuku” Güncelleştirilmiş ve Gözden Geçirilmiş 3. Baskı, Yaklaşım Yayıncılık,
Ankara-2008, s. 222.
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61
Söz konusu suça ilişkin olarak verilecek 5728 sayılı yasa ile duraksamalar giderildi.
Suçun karşılığı verilecek ceza TCK’nın görevi kötüye kullanma suçu içim öngörülen ceza
olmaktadır.
62
Kızılot - Şenyüz - Taş - Dönmez; a.g.e., 223
63
İştirak eylemi ile maddi menfaat elde etmelidir. Maddi menfaat sağlamak asli maddi
iştirak sayılması için yeterlidir. Maddi menfaat yok ise asli maddi iştirak değil fer’i
maddi iştirak haline dönüşmektedir. İştirakçi iştirak hareketini yaparken iştirak iradesi
(kast) içinde olması gerekmektedir. Bir diğer iştirak şekli ise asli manevi iştiraktir. Asli
manevi iştirak bir kişinin suça azmettirilmesidir. Kanun suçun maddi unsurlarını aynı
gördüğünden asli maddi iştirak asli manevi iştirak açısından cezalarda bir farklılık
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
43
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getirmemiştir. Kızılot - Şenyüz - Taş - Dönmez; a.g.e., 214,215
64
Buna göre, kaçakçılık suçuna iştirak konusunda TCK’nın 37 ile 41. maddeleri arasında
yer alan hükümler uygulanacak olup, ancak menfaat gözetmeden iştirakte bulunanlar
açısından VUK’nın 360. maddesindeki indirim devreye girecektir.
44
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TEMMUZ I×ø?;=0;×I 2013 I×;Lëûj×°°
» Makaleler«
Bağımsız Denetimde Kamunun Gözetimi
Doç. Dr. Hayrettin USUL
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(**) İnceleme, yargı ya da uzlaşmada olduğu halde bu konuya ilişkin olarak yanlış bilgi verilmiş ise bu özelge geçersizdir.
(***) Talebiniz üzerine tayin edilmiş olan bu özelgeye uygun işlem yapmanız hâlinde, bu fiilleriniz dolayısıyla vergi tarh edilmesi icap ederse, tarafınıza vergi cezası kesilmeyecek ve tarh
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(**) İnceleme, yargı ya da uzlaşmada olduğu halde bu konuya ilişkin olarak yanlış bilgi verilmiş ise bu özelge geçersizdir.
(***) Talebiniz üzerine tayin edilmiş olan bu özelgeye uygun işlem yapmanız hâlinde, bu fiilleriniz dolayısıyla vergi tarh edilmesi icap ederse, tarafınıza vergi cezası kesilmeyecek ve tarh
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