Browsing by Author "Akkaya, Mustafa"
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Item Dönüşüm projelerinin kente etkilerinin değerlendirilmesi: Trabzon İli Örneği(Ankara : Ankara Üniversitesi : Fen Bilimleri Enstitüsü : Gayrimenkul Geliştirme ve Yönetimi Anabilim Dalı, 2018) Akkaya, Mustafa; Fen Bilimleri EnstitüsüKent yerleşimleri sürekli değişim halinde olup, bu yönüyle kentler, sürekli evrimleşen canlı organizmalara benzetilebilirler. Ancak hızlı nüfus artışı, göç, doğal afetler ve plansız yapılaşma gibi nedenler kentlere dışardan müdahaleyi gerektirmektedir. Son yıllarda dünyada ve Türkiye’de teori, mevzuat ve uygulamada kentsel dönüşüm çalışmaları ilk sıralarda gelmektedir. Bu bağlamda kentsel dönüşüm çalışmaları; öncelikle yaşanabilir kent oluşturma ihtiyacı, çağdaş şehircilik ve planlama ilkeleri doğrultusunda kentlerin yeniden yapılanması için başvurulan bir yöntem olarak görülmektedir. Türkiye’de ise afet riskli alanları ile bilim ve fen kurallarına uygun olmayan yapı alanları ve özellikle gecekondulaşma ve plansız yapılaşmış yerleşimlerin hızla dönüştürülmesi ve bu yolla olası afet risklerinin etkilerinin azaltılması ve kentsel kesimde yaşam kalitesinin yükseltilmesine katkı yapılması hedeflenmektedir. Belirtilen yaklaşımla Türkiye’nin hemen hemen her il ve hatta ilçesinde kentsel dönüşüm projelerinin geliştirilmesi ve uygulanması gündeme gelmiştir. Her bir kentsel dönüşüm çalışmasının da ölçeğine kente küçük veya büyük, olumlu veya olumsuz etkisinin olabileceği beklenen bir sonuç olarak görülmektedir. Bu çerçevede son yıllarda kentsel dönüşümlerin yoğun olarak uygulandığı şehirlerden biri de Trabzon ili olmuştur. Bu çalışmada ilde yürütülen önemli kentsel dönüşüm projelerinin kente olası etkileri ve uygulama sonuçlarının genel analizi yapılmış, uygulama sorunları tespit edilmiş ve olası çözüm önerileri ortaya konulmuştur. Kent yerleşimlerine yapılan müdahalelerden biri olan kentsel dönüşüm çalışmalarının birçok ekonomik, mekânsal ve sosyal sonuçları olmaktadır. Çalışma kapsamında Trabzon ilindeki Zağnos Vadisi, Tabakhane, Ortahisar, Narlıbahçe, Ayasofya ve Çömlekçi Kentsel Dönüşüm Projeleri uygulama sonuçları ve muhtemel etkileri ele alınmış ve başlıca uygulama sorunlarının analizi yapılmıştır. İncelenen Zağnos Vadisi Projesi (28 hektar), Tabakhane Projesi (17,2 hektar), Ortahisar Projesi (19 hektar), Narlıbahçe Projesi (22 hektar), Ayasofya Projesi (2,13 hektar), Çömlekçi Projesi 1. ve 2. Etap (2,26 Hektar) olmak üzere toplam proje alanı 90,59 hektarlık alanı kapsamakta ve bu alan da kentin yüzölçümü içinde nispeten yüksek düzeyde pay almaktadır. Çalışma bulgulara göre ilde yapılan dönüşüm projelerinin, kent kimliği için önemli olan mekânsal bileşenleri ortaya çıkardığı ve kent için dönüşüm projelerinin devam etmesinin gerekli olduğu ortaya çıkmıştır. Belediyelerde kentsel dönüşüm projelerinin geliştirilmesi ve uygulanması süreçlerinde gayrimenkul geliştirme ve yönetimi uzmanlarının istihdam edilmesinin proje uygulama sonuçlarının başarısı üzerinde önemli etkisinin olabileceği vurgulanmalıdır.Item Elektronik haberleşme mevzuatında işletmecilerin mali yükümlülükleri(Sosyal Bilimler Enstitüsü, 2009) Ilgın, Aycan; Akkaya, Mustafa; HukukIn this thesis, the legal characteristics of financial liabilities of the operators, who are authorized to build and operate electronic communication infrastructure and provide electronic communication services, and the relevant legal results arising from these characteristics of the liabilities, both regulated by the electronic communication legislation, have been investigated.This thesis is composed of two principal parts. In the first part, the public service characteristic of electronic communication services and its principles have been expelicated in order to make them to be taken into consideration during the prospective legal arrangements/regulations and judicial interpretations to be realized with respect to financial matters; ?the operator? term has been expelicated in terms of determination of liable parties for financial liabilities regulated under electronic communication legislation; and the authorization procedures have been expelicated in terms of determination of sorts of legal bindings, which caused the imposition/forming of the said legal liabilities. In the second part of the thesis, how ?the financial liability? term and its legal regime had been formed in the light of doctrine and the precedents have been investigated, then, financial liabilities regulated under the electronic communication legislation have been categorized/classified and expelicated within the legal framework designated in the prior parts/sections.Item Elektronik ticaretin vergilendirilmesi(Sosyal Bilimler Enstitüsü, 2011) Akçaoğlu, Satılmış Ertuğrul; Akkaya, MustafaItem İş ortaklıklarının Kurumlar Vergisi Kanunu açısından değerlendirilmesi(Sosyal Bilimler Enstitüsü, 2008) Akyüz, Şafak; Akkaya, Mustafa; HukukThere is no agreed definition for joint ventures in jurisprudence. Therewithal joint ventures can be defined as an agreement between two or more people to found a permanent or temporary company for a special purpose while they are running their own businesses and to provide technical, financial, commercial assistance from their own operating companies to this new company.Although there is no provision of joint ventures? form, to mention about joint ventures presence, there should be strong commitment to contribution to costs, profits and losses of the company by partners and joint management needs loyalty to a single law. Also, joint ventures should be found for a special purpose and a limited time.In Turkish Corporation Tax Law (Law No: 5422) joint ventures are defined as fallows; ?Corporations written in the paragraphs A,B,C and D of the Article 1 of the Turkish Corporation Tax Law ( Law No: 5422) and which of these are pledged to execute a special purpose together by partners and founded for the purpose of sharing the profit and asking tax liability from the tax office can be defined as joint ventures. Tax liability shall not be affected whether they are partnerships or not.? Similar definition is replied in Corporation Tax Law numbered 5520. The difference between corporation tax laws number 5520 and 5422 can be seen in the explanation of these laws. The obligation for the business of being spread to a more than one calendar year construction, reparation, fitting and technical services did not mentioned in Corporation Tax Law numbered 5520.Problems are arising in the application of rules in taxation law to joint ventures due to the fact that, they do not have corporate identities and do not perform their activities continuously. The law maker set it as a voluntary action for joint ventures to become a taxpayer under the taxation law and this resulted with a slackness of taxation law in practice.In this work joint ventures has been analyzed in terms of taxation law. The approach formed in Laws with numbers 5422 and 5520 has been the major guidelines for analyzing the joint ventures.Item Kabahatler Kanunu karşısında mali yaptırım gerektiren vergi suçları(Sosyal Bilimler Enstitüsü, 2013) Terzioğlu, Eda; Akkaya, MustafaÇalışmanın amacı Kabahatler Kanunu karşısında mali yaptırım gerektirenvergi suçlarınını incelemektir. Çalışma giriş ve sonuç bölümleri dışında iki bölümdenoluşmaktadır. Birinci bölümde kabahatleri suç olmaktan çıkarma eğilimi veKabahatler Kanunu üzerinde durularak çalışmanın ikinci bölümüne zeminoluşturulmaya çalışılmıştır. Çalışmanın ikinci bölümünü, vergi kabahatleri veKabahatler Kanunu’ndaki düzenlemelerin vergi kabahatlerine etkisi oluşturmaktadır.Sonuç bölümünde ise, 5326 sayılı Kabahatler Kanunu’nun yürürlüğe girmesi ilebirlikte tüm kabahatler için uygulama alanına sahip genel hükümlerin getirildiği vedolayısıyla, söz konusu Kanun’un genel hükümlerinin birer vergi kabahati olan vergiziyaı ve usulsüzlük kabahatleri bakımından da geçerlilik taşıyacağı ifade edilmiştir.AbstractThe aim of this the study is examine fiscal sanctions in view of MisdemeanorLaw. Study consists of two parts apart from introduction and conclusion. In the firstpart of the study, the intention is to decriminalize the misdemeanors and examinationof the Misdemeanor Law are emphasized to create a basis for the second part of thestudy. The second part of study comprises the impact of the legal arrangements ofTax Misdemeanor and Misdemeanor Law on the tax misdemeanors. In theconclusion part, it is expressed that blanket clauses which has scope of applicationcame into effect for all misdemeanors and so forth stated that blanket clauses of theLaw shall be effective on the loss and irregularity misdemeanors after the entry ofthe no. 5326 of Misdemeanor Law into force.Item Kaçakçılık suçunun manevi unsurunun Türk Ceza Kanunu ile Vergi Usul Kanunu açısından incelenmesi(Sosyal Bilimler Enstitüsü, 2012) Akdemir, Tuğçe; Akkaya, Mustafa; HukukTaxpayers, who are disobedient to the tax laws applying unlawful methods and do not fulfill their obligations about taxes, commit criminal acts of that result from evasion, which is the most common reaction against taxes, and hinder deriving tax revenues. In this study, the analyze, whether the mens rea between the crime, which causes evasion and criminal is a result of a volitional act, which is faulty, or not, was approved.The study consists of two chapters. Within the first chapter, the regulations about the crimes and punishments were handled in terms of tax and criminal law firstly. Then, on account of there is no regulation about mens rea of the crime that was foreseen under Art. 359 Tax Procedure Code, it was discussed under Turkish Criminal Code. In the second chapter, it was explicated the historical development, definitions and components of mens rea of the crime of evasion and also it was analyzed the structure, the position in tax law, and legal consequences of mens rea in details.Item Sermaye şirketlerinde kanuni temsilcinin vergisel sorumluluğu(Sosyal Bilimler Enstitüsü, 2005) Özdiller, Eda; Akkaya, Mustafa; HukukThe subject of this thesis is tax liability of legal representatives in capitalcorporations. The study is formed with two parts, except introduction andconclusion. After the general frame and purpose of of the thesis are determined inintroduction, concepts ?legal representative? and ?liability? are examined in the firstpart. In the second part of the thesis, legal representatives and their tax liabilityarising from the debts of capital corporations which are joint stock corporations,limited companies and partnerships in commendam is studied. According to ourresults stated in conclusion, in the scope of the present law, legal representatives areresponsible for the taxes that cannot be collected from the corporation and legalrepresentatives are the board of management in joint stock corporations, managers inlimited companies and comanditaires in partnerships in commendam. Changing legalrepresentatives by the articles of partnership is unvalid for tax management. Thereason for uncollected taxes of these corporations is the negligence of legalrepresentatives.Item Şirket birleşmeleri ve devralmalarının kurumlar vergisi yönünden incelenmesi(Sosyal Bilimler Enstitüsü, 2009) Altay, Ahmet Eren; Akkaya, Mustafa; Hukukeing an often-used method in corporate restructurings, mergers and acquisitions started to gain speed with the rise of the globalization. The thesis treats of the corporate mergers and acquisitions and comprised of two sections. In the first section of the thesis, mergers were reviewed generally; types and causes of mergers were mentioned; together with the merger tendencies in United States of America, Europe and Turkey. Moreover, in the first section, provisions in Turkish legislation (mainly in Turkish Commercial Code) pertaining to the mergers were analyzed generally.Review of corporate mergers in terms of taxation that constitutes the main scope of the thesis was made in the second section thereof. In this respect, the topic was narrowed and it was mainly focused on making an analysis with respect to the Corporate Tax Law, however; regulations in other tax laws regarding corporate mergers were also mentioned. In the second section of the thesis, taxable merger ? nontaxable merger differentiation in doctrine was explained by studying the ?acquisition? concept in terms of the Turkish Commercial Code and the Corporate Tax Law and conditions of taxable ? nontaxable merger was referred. It was strived to display that ?the nontaxable merger? concept does not only consist of Article 19 of the Corporate Tax Law; it should be evaluated together with Article 20 of the Corporate Tax Law. Furthermore, loss deduction in mergers was explained in light of the precedents.Findings introduced with the thesis were summarized in the conclusion section thereof.Item Türk Vergi Hukuku'nda geriye yürümezlik ilkesi(Sosyal Bilimler Enstitüsü, 2006) Özgüven, Volkan; Akkaya, Mustafa; HukukThe subject of this thesis is the principle of non-retroactivity in Turkish Tax Law. Thisthesis composed of preamble, three sections and the conclusion part. Presentation of thesubject and the work plan are in the preamble part. In the first section, the problems of theapplication of norms regarding the time, non-retroactivity principle and the theoretical basisof mentioned principle are studied. In the second section which is titled as non-retroactivityprinciple in tax law, the mentioned principle is deeply analyzed in the scope of tax law. In thethird section, the non-retroactivity principle in tax law is studied in the scope of administrativetransactions and judicial decisions. In the conclusion part, it is stated that the non-retroactivityprinciple in tax law is not a strict one, however it works when there is a breach against thefundamental rights and liberties with regard to the constitution and/or the general principals oflaw. Consequently, it is stated that the retroactivity which is against the certainty and thepredictability of law can not be preserved in a legal system, due to the necessity of a state oflaw.Item Türk Vergi Hukukunda ihtiyati haciz ve ihtiyati tahakkuk(Sosyal Bilimler Enstitüsü, 2007) Şarlak, Jale Ceylan; Akkaya, Mustafa; HukukSequestration is an institution, applied both during securing private credits follow-ups and securing the public revenues follow-ups. For protection of public revenues some measures and principles, which are different from private credits, are assumed Collection of public revenues, main financial resource for public services, is subject to a higher secure and priviledged follow-up and collection method compared to private credits. In order to secure the collection of public revenue, to which payment order shall be sent or due time shall come or to be realized via sequestration, by means of extracting some properties of the public debtor from his/her possession area, extraction of these property from foreclosure by the debtor can be prevented. In order to be able to apply sequestration, realization of one of the reasons referred under 13th article of AATUHK and obtaining of sequestration decision are required. Body, authorized to take sequestration decision, is the highest senior officer of the location. Sequestration decision, required for application of sequestration, which can be referred as in the nature of a forced security, is an obligating, constructive, reason based, subjective administrative process. In order to achieve legal collection of public revenues in connection with ?legality principle?, suit can be opened in the tax courts, located at the location of creditor collection office, with the claim of inappropriate performance of sequestration application or not materially realization of sequestration reasons against sequesatration process.Precautionary realization is the temporary realization without waiting for the expiration of taxation period in order to secure previously public revenues, which is not realized yet but shall be realized in the future. Functionality and effectiveness of precautionary realization exist with sequestration. In other words, although precautionary realization does not individually have seizure nature but can be deemed as a ring of process chain. Therefore, it can only be suited together with sequestration process. In case of existence of precautionary reasons, referred under 17th article of AATUHK, written order issuing authority related with precautionary realization belongs to financial department. Creditor can subject both reason of precautionary realization and also amount to dispute below tax court, located at public authority, against sequestration process, performed upon precautionary realization.Item Türkiye’de dar yükümlü kurumların vergilendirilmesi ve avrupa(Sosyal Bilimler Enstitüsü, 2006) Ağarmış, İsmail; Akkaya, MustafaTürk Ticaret Kanunu ve ilgili diger mevzuat hükümleri çerçevesinde kurulan yabancı sermayeli sirketler ile yerli sermaye ile kurulan sirketler arasında herhangi bir vergilendirme farklılıgı bulunmamaktadır. Her iki sirket de Türkiye Cumhuriyeti tabiiyetine tabi tam mükellef kurum olarak vergilendirilmektedir. Çalısmamızda ise tamamen yabancı tabiiyete tabi ve dar mükellef niteligindeki kurumların Türkiye'de elde ettikleri kazançların vergilendirilmesi hususu ve bu uygulamaların AB içerisindeki sistem ile uyumu ele alınmıstır. Söz konusu çalısma kapsamının genis olması nedeniyle çalısmaya esas teskil eden kazanç türlerinin vergilendirilmesi, çifte vergilendirmeyi önleme anlasmaları açısından degerlendirilmemistir. Çifte vergilendirme anlasmalarının sisteminin ve taraf olunan her ülke bazında içeriginin farklı özellikler arz etmesi nedeniyle ayrı bir çalısma konusu olusturacagı düsünülmüs ve kapsama dahil edilmemistir. Bu nedenle çalısmada herhangi çifte vergilendirme anlasmasına yer verilmedigi gibi bir atıf da yapılmamıstır. Öncelikle çalısma konusuna alt yapı olusturması açısından sirket kavramından ne anlasılması gerektigi hususları ele alınmak suretiyle Türkiye'de ve Avrupa'da bulunan sirket yapılanma türlerine deginilmistir. Akabinde dar mükellef kurum açısından elde edilen gelir türlerinin neler olabilecegi ve bunların nasıl bir vergilendirme ilkelerine tabi olacagı hususları islenmistir. Mümkün oldugunca kurumlar vergisine konu olabilecek tüm kazanç türleri açısından vergilendirme ilkeleri aktarılmaya çalısılmıstır. Bunu yaparken izlenilen temel yöntem ise her kazanç unsuru bakımından öncelikle ilgili kanuni düzenlemeye yer verilmesi sonrasında konunun teorik açıdan islenmesi ve son olarak kisisel yaklasımın belirtilmesi seklinde olmustur. Avrupa Birligi açısından ise öncelikle Birligin vergilendirme politikası ele alınmıs ve akabinde Birlik içerisinde gerçeklestirilen ortak vergilendirme çalısmalarına yer verilmistir. Türkiye'nin uyumu süreci ise Birlik bünyesinde yapılan düzenlemelere paralel olarak ne tür düzenlemeler yapıldıgı ve daha ne tur düzenlemelere de yer verilmesi gerektigi belirtilerek ele alınmıstır. İnceleme konusu sadece dar mükellef kurumlar bazında oldugu için yabancı gerçek kisi gelirlerinin vergilendirilmesine deginilmemistir.Item Türkiye’de olağan dışı dönemlerde vergilendirme -Anayasal vergilendirme ilkelerine uygunluk açısından bir irdeleme(Sosyal Bilimler Enstitüsü, 2010) Uzer, Gökçen Çengelci; Akkaya, MustafaBu tezin konusu “TÜRKİYE’DE OLAGAN DISI DÖNEMLERDE VERGİLENDİRME-Anayasal Vergilendirme İlkelerine Uygunluk Açısından Bir İrdeleme ”dır. Tez, giris ve sonuç bölümü dısında iki bölümden olusmaktadır. Giris bölümünde konunun takdimi ve çalısma planına yer verilmistir. Birinci bölümde, olagan-olaganüstü kavramlarına iliskin saptamaları ile Türk Anayasalarında Olaganüstü Hal Rejimi Ve Vergilendirme Yetkisi incelenmistir. İkinci bölümde, Türkiye’deki olaganüstü hal ilan edilmeksizin, olagan dısı finansman gereksinimini karsılamak gerekçesi ile mevcut vergiler dısında bir defalık vergi ihdasları, ilgili Anayasa mahkemesi kararları ısıgında ele alınmıstır. Sonuç bölümünde ise, olagan dısı vergilerin ortak özellikleri ortaya konulmustur. Son olarak, Anayasa’nın vergilendirme ilkesine ait kurallarının Anayasa’da yer alan olaganüstü yönetim usulleri isletilmeksizin, kamu yararı gibi kavramlar ile göz ardı edilmemesi gerekliligi ifade edilmistir.Item Vergi Hukukunda ivazsız intikallerin vergilendirilmesi(Sosyal Bilimler Enstitüsü, 2010) Ersoy, Ömrüm Dilek Acar; Akkaya, Mustafa; HukukMovement of fortune gratuitously in legal perspective comprises gratuitous legal transitions. In the first part of this study, the scope and limitations of gratuitous legal transition are explained in legal and financial perspective. Gratuitous legal transitions can be in descendible way or any other form such as inter vivos private legal transactions. While there are savings dependent on death that are performed foreseeing an incident of death, which is very probable to occur within inter vivos private legal transactions, there are also inter vivo savings such as donation.When examined from the legal perspective, gratuitous transition causes inheritance and transition tax. From this perspective, determination of the limits of gratuitous transition is very important for determining the subject of the tax. When examined from the private legal perspective, occurrence of all of the transactions that cause gratuitous transition in the private law domain requires examining these transactions from financial law perspective too. At this point, the economic approach, which is a method of interpretation in taxation law, and the scope of gratuitous transitions are examined.In the second part of this study, gratuitous transition scope is discussed in respect of Turkish Taxation Legislation and firstly the elements of inheritance and transition tax, gratuitous transitions as the subject of tax as well as the legal transactions that cause gratuitous transitions or that hide gratuitous transitions are examined in detail and attention is brought to the problems that occur when transactions including a gratuitous transition are retrospectively cancelled and finally solution offers are presented. Furthermore, the draft law for bringing gratuitous transitions under the scope of Income Tax Law by annulling inheritance and transition tax is examined.Item Vergi Hukukunda tasarrufun iptali davaları(Sosyal Bilimler Enstitüsü, 2011) Öncü, Kerem; Akkaya, Mustafa; HukukFalls ein Steuerschuldner in einem Rechtsverkehr eintretet, wobei sein Vermögen reduziert wird, der geschuldete Steuer kann nicht erhebt werden, weil der Steuerschuldner keine finanzielle Werte mehr haben wird. In einem solchen Fall, die Steuern, die normalerweise verfassungsgerecht als die Staatskosten erstatten werden sollen, können die öffentlichen Ausgaben nicht entsprechen und die gerechte und ebenmäsige Aufteilung der steuerlichen Belastung kann nicht möglich sein. Insoweit, die Einlösung der fälligen Steuern kann mit Verfügungsverfahren Prozesse (Anfechtungs Klagen) möglich sein. Das zeigt uns wie wichtig die `Verfügungsverfahren Prozesse (Anfechtungs Klagen) im Steuerrecht sind, die auch das Thema unserer These ist. Die Arbeit besteht aus zwei Teilen, zusätzlich zu dem Eingang und dem Abschluss. In Eingang dieser Arbeit, die allgemeinen Rahmen des Themas wurden gezeichnet und danach wurde in dem erstem Abschnitt zuerst die Stelle der Verfügungsverfahren Prozesse (Anfechtungs Klagen) in dem Rechtsssystem identifiziert. Nachher, wurden die speziellen fachlichen Ausdrücke (Begriffe), die im Zusammenhang mit Aufhebung der Verfügungsverfahren Prozesse (Anfechtungs Klage) benutzt werden, erklärt. Am Ende des ersten Teiles, wurden die juristische Qualifikationen diskutiert. In dem zweiten Abschnitt der Arbeit, die Bedingungen der Aufhebung der Verfügungsverfahren Prozesse (Anfechtungs Klage) wurden durch individuelle Berücksichtigung der Bedingungen studiert ( untersucht). Im Epilog, Vorschläge wurden vorgelegt, um, die Verfügungsverfahren Prozesse (Anfechtungs Klagen) zu aktivieren. Und die rechtswidrigen Situationen wurden auch beurteilt.Item Vergi idaresinin takdir yetkisinin saptanması(Sosyal Bilimler Enstitüsü, 2011) Canyaş, Oytun; Akkaya, MustafaDanışman: Prof.Dr. Mustafa AKKAYA, 200 s. ÖZET Vergi idaresinin takdir yetkisinin saptanması başlıklı çalışma iki bölümden oluşmaktadır. Birinci bölümde idarenin takdir yetkisi kavramı normlar hiyerarşisi teorisi bakımından incelenmiştir. Bölümde öncelikle takdir yetkisine atfedilen özellikler saptanmaya çalışılmıştır. Ardından saptanan bu özellikler normlar hiyerarşisi teorisi bakımından irdelenmiştir. Vergi normlarında idarenin takdir yetkisinin saptanmasını konu edinen ikinci bölümdeyse, ilk olarak takdir yetkisinin saptanması bakımından kilit öneme sahip bağımlı bağımsız norm ayrımı incelenmiştir. Bu ayrım içerisinde özellikle hipotetik/koşullu-kategorik norm alt ayrımları üzerinde durulmuştur. Daha sonra takdir yetkisinin idari işlemin hangi unsurunda olduğu sorunu analiz edilmiştir. Bu bağlamda idarenin takdir yetkisi ve değerlendirme yetkisinin farkı ortaya konulmuştur. Bu bölüme kadar yapılan tespitlerin yardımıyla idarenin takdir yetkisini saptamaya yönelik ölçütlerin eleştirisi yapılmış ve yeni bir ölçüt önerisinde bulunulmuştur. Son olarak, varılan sonuçlar vergi normu örnekleri üzerinden sergilenmiştir.Canyaş Oytun, Determining the discreationary power of tax administration, Ph.D. Thesis, Advisor: Prof. Mustafa AKKAYA, 200 p. ABSTRACT This study named as “Determining the Discreationary Power of Tax Administration” consists of two parts. Within the context of the first part, concept of discreationary power of administration has been analysed in pursuant to the theory of hierarchy of norms. In this part, it has mainly been aimed to ascertain the main characteristics attributed to discreationary power. After that, these characteristics have been scrutinized from the perspective of hierarchy of norms. In the second part named as “Determining Tax Administration’s Discreationary Power in Tax Norms”, firstly, the distinction between dependent and independent norms which has a key role in determining the discreationary power has been analysed. Within the concept of this distinction, the sub-distinctions between hypothetic/conditional-categorised norm have specifically been discussed. In pursuit of this discussion, it has been set forth that which element of the administrative act the discreationary power deals with. In this regard, the differece between the discreationary power and appreciation power has been established. By means of the determinations set forth until this part, the criteria brought for determining the discretiory power have been criticized and a new criterion has been proposed. Finally, the conclusions have been presented by examples from tax norms.Item Vergi kaçakçılığı (Suç teorisi - ceza teorisi ve Muhakeme Hukuku açısından bir analiz)(Sosyal Bilimler Enstitüsü, 2010) Bayar, İbrahim Nihat; Akkaya, Mustafa; HukukIn accordance with the predominant theory in the doctrine, tax fraud crimes should be assessed within the intersection of tax law and penal law. In Turkish law, this point of view has a leading effect on the authorities? perception. In this study, we aim to allege an alternative approach for tax fraud crimes. In view of this approach, analysing tax fraud crimes requires to choose either the punitive power or the taxation power of the state. In this study, we have chosen to base our argument on punitive power. This study comprises of two main parts. The first main part deals with the general theory of tax crimes and a specific view of tax fraud crimes. The second main part concerns assessment of tax fraud crimes from the perspectives of both penal law and penal procedural law. With respect to the criminal inference of the study the aim of tax fraud crimes is not to avoid tax loss. Tax fraud crimes endanger public confidence. In addition these crimes are abstract endangerment crimes.Item Vergi mahremiyetini ihlal(Sosyal Bilimler Enstitüsü, 2012) Akman, İnci Solak; Akkaya, Mustafa; HukukTaxation in essence interfere the basic rights and freedoms of individual in its very nature. For this reason, in the taxation process where the state and the individual come face to face, the individual who is the respondent of the taxation should be protected in several issues against the power of the state. The entirety of rights which constitutes the principles of this protection area is defined as taxpayer?s rights. In this study, the tax confidentiality which is the one of the basic components of the taxpayer?s rights is dealt with. Tax confidentiality is mainly based on the protection of the information gathered by tax authorities in the taxation process. In this direction the state is liable to keep the information confident related to taxpayers and collected by using its taxation power. In Turkish tax law, the concept of tax confidentiality is regulated in the article 5 of the Tax Procedural Code. In this article, however, tax confidentiality is not defined; a detailed explanation is taking place regarding its content. Tax confidentiality which entered to the Turkish tax law by the abolished version of the Tax Procedural Code numbered 5432 has been changed in time. These amendments mostly tend to narrow the scope of the confidentiality. In this context it can be said that the legislator has preferred the tax security of the state over the protection of the information of the taxpayers. The base of the tax confidentiality which is regulated in the Tax Procedural Code is the article 20 of the Constitution titled ?Confidentiality of the Private Life?. As it mentioned, this is why taxation is interference to the basic rights and freedoms; the state is liable to act in accordance with the rights of the taxpayers and protect them. In the Turkish Tax Law, it can be claimed that the tax confidentiality has no infinite meaning and there are several exception in this area. Notwithstanding, the sanctions are explicitly regulated in case of infringement of the tax confidentiality. The violation of the tax confidentiality is regulated in the article 362 of the Tax Procedural code and the sanctions are shown with reference to the Turkish Criminal Code. Besides these, in the last paragraph of the article 5 of the Tax Procedural Code, a rule is taking place regarding some exceptional situations. Accordingly, it is forbidden to infringer the right of honour and dignity of taxpayers by using the information which is disclosed in special circumstances. For this reason, however, the sanctions in case of violation are not regulated clearly; the related articles of the Criminal Code will be applied.Item Yargı kararları ışığında tüzel kişilerin kanuni temsilcilerinin vergisel sorumluluğu(Sosyal Bilimler Enstitüsü, 2011) Kurdoğlu, Elif; Akkaya, MustafaBu tez çalışmasında, esas itibariyle, tüzel kişilerin kanuni temsilcilerininvergisel sorumlulukları, VUK m.10 bağlamında, incelenmeye çalışılmıştır.Çalışma, üç bölümden oluşmaktadır. Birinci bölümde, çalışma için genel birkavramsal çerçeve çizilmiştir. İkinci bölümde, inceleme, VUK m.10 hükmü üzerindeyoğunlaştırılmıştır. Çalışmanın son bölümünde ise, VUK m.10 ile 6183 sayılıAATUHK Mükerrer m.35 arasında kıyaslama yapılarak, 6183 sayılı AATUHKMükerrer m.35’de, 2008 yılında yapılan değişikliklere değinilmeye çalışılmıştır.6183 sayılı AATUHK Mükerrer m.35’teki değişikliklerin, kanunitemsilcilerin vergisel sorumlulukları konusunda, VUK m.10’u, yürürlükten açık yada örtülü bir biçimde kaldırmadığı düşünülmektedir. Ayrıca, uygulamadaki sorunları,vergi idaresi lehine, bertaraf etmeyi amaçlayan 6183 sayılı AATUHK Mükerrerm.35’teki değişikliklerin, vergi yükümlüleri aleyhine yeni sorunlar yaratacağı datespit edilmiştir.AbstractIn this thesis, it is intended to determine the tax responsibility of legalrepresentatives of legal persons’ in the aspect of Law No.213 Art.10.The study is composed of three chapters. In the first chapter, a general frameof cenception is explained. In the second chapter, Law No.213 Art.10 has beenanalyzed. And in the last (third) chapter, not only Law No.213 Art.10 – LawNo.6183 Art. repeated 35 has been compared, but also more explanations about thelast amendments of Law No.6183 Art. repeated 35 have been made.In my opinion, the last amendments of Law No 6183 Art. repeated 35 did notabrogate the Law No.213 Art.10 in the aspect of tax responsibility of legalrepresentatives of legal persons. Moreover, Law No.213 Art.10 is still applied forthis responsibility. Besides, it has been determined that, after the amendments LawNo.6183 Art. repeated 35 will cause some new and different disputes in practice fortax payers, although it has been aimed to avoid.Item Yargı kararları ışığında tüzelkişilerin kanuni temsilcilerinin vergisel sorumluluğu(Sosyal Bilimler Enstitüsü, 2011) Şengöz, Elif Kurdoğlu; Akkaya, Mustafa; HukukIn this thesis, it is intended to determine the tax responsibility of legal representatives of legal persons' in the aspect of Law No.213 Art.10. The study is composed of three chapters. In the first chapter, a general frame of cenception is explained. In the second chapter, Law No.213 Art.10 has been analyzed. And in the last (third) chapter, not only Law No.213 Art.10 – Law No.6183 Art. repeated 35 has been compared, but also more explanations about the last amendments of Law No.6183 Art. repeated 35 have been made. In my opinion, the last amendments of Law No 6183 Art. repeated 35 did not abrogate the Law No.213 Art.10 in the aspect of tax responsibility of legal representatives of legal persons. Moreover, Law No.213 Art.10 is still applied for this responsibility. Besides, it has been determined that, after the amendments Law No.6183 Art. repeated 35 will cause some new and different disputes in practice for tax payers, although it has been aimed to avoid.Item Yönlendirici vergilendirme(Sosyal Bilimler Enstitüsü, 2010) Göker, Cenker; Akkaya, Mustafa