Türk Vergi Yargısında İstinaf Sistemi ve Muhtemel Sorunlar
Journal Title: İstanbul Gelişim Üniversitesi Sosyal Bilimler Dergisi - Year 2016, Vol 3, Issue 1
Abstract
Türkiye’de vergi yargı sistemi idari yargı sistemi içerisinde yer almaktadır. Öteden beri uygulanan yargılama sisteminde ilk derece mahkemesi olarak vergi mahkemeleri görevli iken, vergi mahkemesi kararlarına karşı, bölge idare mahkemesinde itiraz ve Danıştay’da temyiz yolları mevcuttu. 2014 yılında yapılan bir reformla yargılama sistemine istinaf sistemi getirilmiştir. İstinaf sisteminin getirilmesiyle beraber vergi uyuşmazlıklarının çözümü büyük ölçüde bölge idare(istinaf) mahkemelerinde gerçekleştirilmiş olacaktır. Böylelikle başta yargılama sürecinin hızlandırılması ve haksız uygulamaların önlenmesi olmak üzere birçok fayda sağlanacaktır. Ancak istinaf sistemine uyum sürecinde bazı sorunların yaşanması da kaçınılmazdır. Bu çalışmada istinaf müessesesi ve muhtemel sorunlar analiz edilecektir. Tax system is included in administrative jurisdiction law in Turkey. While tax courts were in charge as courts of first instance in trial system having been practiced all along, there was objection right in regional administrative court and appeal rights in Council of State against decisions of tax courts. Appeal system was brought to the trial system with the reform made in 2014. By bringing appeal system, it will be made possible to resolute tax disputes in regional administrative (appeal) courts to a large extent. Hence, there will be provided many benefits as particularly speeding up trial procedure and preventing unfair practices. However, it is unavoidable to have some problems in the process of compliance with appeal system. In this study, establishment of appeal and probable concerns will be analyzed.
Authors and Affiliations
Fevzi Rifat ORTAÇ, Hilmi Ünsal
Keywords
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- EP ID EP306910
- DOI 10.17336/igusbd.61057
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