Vergi Hukukunda kişilik kavramı ve kişiliğe ilişkin sorunlar

Abstract

III ÖZET Vergi Hukuku vergiyi doğuran olayla muhatap olan tüm gerçek ve tüzel kişilerin muhatap olduğu kamu hukuku dalıdır. Vergiyi doğuran olayla başlayan vergilendirme süreci tüm aşamalarında vergi kanunlarıyla ilişki içindedir. Bu ilişki içinde yer alanlar ise gerçek ve tüzel kişilerdir. Vergi hukukunda kişilik kavramı bu çalışmada ele alınmıştır. Ancak vergi hukukundaki kişilik kavramı da Medeni hukukundaki kişilik kavramları üzerine inşa edilmiştir. Medeni hukuk anlamında gerçek kişilik, insanın tam ve sağ olarak doğumuyla başlamaktadır. Tüzel kişilik ise ticaret siciline tescil ve ilanla kazanılan ve medeni hukukta yer alan bir kavramdır. Medeni kanunumuz tüzel kişiliğin ne olduğu tanımlar, dernek ve vakıflara yer verir. Diğer tüzel kişilik türleri olan ticaret şirketleri ise ticaret hukukunun alanına girmektedir. Vergi hukuku tüm bu hukuk dallarındaki kişilik kavramım alarak mükellef dediğimiz kavramı yaratmıştır. İşte bu çalışmayla Türk özel hukukundan faydalanılarak vergi hukukunda kişilik kavramı ortaya konulup buna ilişkin sorunlar araştırılacaktır.

IV ABSTRACT The tax law is a branch of public law that is addressed to all natural persons and juristic the tax. The comprising of personality on the tax law has been taken in hand in this work. Bur the comprising of personality on the tax law has been built on the comprising of personality on the civil law, too. Natural personality in the meaning of civil law has started with the born of human as complete and alive. But juristic personality is a comprising which is acquired by proclamation and registration to the trade register and which takes place in civil law. Our civil law describes the meaning of juristic personality and gives part to associations and foundations. But other kinds of juristic personality, which are trade firms, are in the area of commercial law. Trade firms, which have got a comprising of merchant and a juristic personality in the trade law, are connected with comprising of personality in the tax law. Natural person merchants and juristic person merchants in the position of taxation are kinds of personality which are in the area of tax law. The tax law, by taking comprising of personality in all these branches of law, has created the comprising called tax-payer. Efficiency in the tax law is the subject that determines representation and kinds of responsibility and comprising of personality. The responsibilities of managers in trade firms are mentioned on the problems which are connected with the tax-responsibility. Because the managers are lawful representative they hove got responsibilities about tax. Persons realise their responsibilities about tax as tax-payer or responsible. But lawful representatives realise their responsibilities about tax as the representative an inefficient natural person or a juristic person. In this work it has been tried to be determined the responsibilities of lawful representatives about tax, too. It has been seen in the courts that there have been a lot of problems because of not being known of responsibilities of law full representatives well and informing. But, wrong informing don't concern taxpayer. Because lawful representatives don't know terms of responsibility and limits of responsibility well, there hove always been problems for both tax-payers and tax- offices.