Araştırma Makalesi
PDF Zotero Mendeley EndNote BibTex Kaynak Göster

Taxpayer Rights in Some Selected OECD Countries: UK, USA, Australia and Canada

Yıl 2016, Cilt 5, Sayı 7, 1989 - 1999, 29.10.2016
https://doi.org/10.15869/itobiad.259515

Öz

In democratic countries, taxpayers will have the taxpayer a number of fundamental rights that regulate the legislations in relation to taxation and that are legally compelled to be passed to abide by the tax acts. As a concept, taxpayer rights are defined as vested interests that enable the voluntary compliance of the taxpayers with the taxes in legal relationships to come out between the government and taxpayers. The emergence of taxpayer rights dates back to Magna Carta in 1215 when the taxation authority of the government was restricted. Taxpayer rights gained prominence especially after the fourth quarter of 20th century. But today, taxpayer rights have emerged as a significant part of the restructuring of tax offices by means of the taxpayer-oriented approach. Besides, quite many countries attach importance to the regulation of taxpayer rights as well as the declaration of these rights. The countries that are in the leading positions in the declaration of taxpayer rights include the OECD countries such as United Kingdom (1986), USA (1988), Australia (1997) and Canada (2007). This paper seeks to make a comparative investigation of the taxpayer rights in OECD countries such as USA, United Kingdom, Australia and Canada. 

Kaynakça

  • AUSTRALIAN TAXATION OFFICE (2015), Your Rights, https://www.ato.gov.au/General/Your-rights/Your rights/?anchor=P31_1336#P31_1336, Erişim: 16.06.2015.
  • Bevacqua, J. (2012), Australian Business Taxpayer Rights To Compensation For Loss Caused By Tax Official Wrongs – A Call For Legislative Clarification, eJournal of Tax Research, Volume: 10, Number: 2, pp: 227-249.
  • Bodenhamer, D. J. and James W. Ely, Jr. (2008), The Bill of Rights in Modern America, Indiana University Press, 601 North Morton Street Bloomington, Indiana 47404-3797 USA.
  • CANADA REVENUE AGENCY (2015), About The Taxpayer Bill of Rights, http://www.cra-arc.gc.ca/rights/, Erişim: 20.06.2015.
  • CANADA REVENUE AGENCY (t.y), Taxpayer Bill Of Rights Guide: Understanding Your Rights As A Taxpayer, http://www.cra-arc.gc.ca/E/pub/tg/rc17/rc17-14e.pdf, Erişim: 20.06.2015.
  • Carpenter, D. And David P. (2015), Magna Carta & Parliament, Houses of Parliament, Parliamentary Archives, http://www.parliament.uk/documents/Magna-Carta-and-Parliament-Booklet.pdf, Erişim: 15.05.2016.
  • Chartered Institute Of Taxation (2008), A Taxpayers’ Charter for the United Kingdom, Published by The Chartered Institute of Taxation (Charity Registration No. 1037771), 12 Upper Belgrave Street, London SW1X 8BB.
  • Gerçek, A. (2006), Vergilemede Mükellef Hakları Ve Türkiye'deki Durumun İncelenmesi, Vergi Sorunları, Yıl 29, Sayı 209, ss. 121-149.
  • Gerçek, A.; Güneş Çetin Gerger; Çağatan Taşkın; Feride Bakar Ve Simla Güzel (2015), Mükellef Hakları Türkiye Perspektifi Ve Geliştirilmesi, Seçkin Yayıncılık, 1. Baskı, Ankara.
  • Gökbel, D. (2000), Mükellef Hakları, Anadolu Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı, Yayınlanmamış Doktora Tezi, Eskişehir.
  • Greenbaum, A. (1997), Taxpayers' Bills of Rights 1 and 2: A Charter to be Followed by the Rest of the World or Just Another Attack on the Tax Authority?, Revenue Law Journal, Volume 7, Issue 1, Article 7, pp: 138-163.
  • IRS (2015), What is IRS and Your Rights As A Taxpayer, http:/www.irs.gov, Erişim: 18.05.2015.
  • LI, J.(1997), Taxpayers’ Rights in Canada, Revenue Law Journal, Volume 7, Issue 1, pages 82-137.
  • Mutluer, K. (1975), Türkiye'de Vergi Yargı Sistemi, Eskişehir İktisadi Ticari İlimler Akademisi Yayınları No. 141/87, Eskişehir.
  • NEW YORK DEPARTMENT OF TAXATION AND FINANCE (2015), Your Rights As A Taxpayer, http://www.tax.ny.gov/tra/rights.htm, Erişim: 18.05.2015.
  • OECD (2011), Taxpayers’ Rights and Obligations – Practice Note, Prepared by the OECD Committee of Fiscal Affairs Forum on Tax Administration OECD Publishing.
  • OECD (2013), Tax Administration 2013 – Comparative Information On OECD And Other Advanced And Emerginging Economies, OECD Publishing.
  • Öz, E. ve Davut Buzkıran (2015), Taxpayer Rights in Turkey About The Solution in Taxation Disagreements by Suggestions with Examples Around The World, International Conference Of Interdisciplinary Studies, http://www.ersanoz.com/sunumlar/mukellef-haklari-usa.pdf, Erişim: 01.05.2016.
  • Roland, J. (t.y.), Magna Carta: The Great Charter, http://www.constitution.org/eng/magnacar.pdf, Erişim: 15.05.2016.
  • Yurtsever, H. (2010), Anatomy of Taxpayers’ Rights: Case Study of Turkey, Pakistan Journal of Social Sciences 7 (5): 334-346.
  • Yurtsever, H. (2013), The British Tax System and Taxpayers Rights from Magna Carta to Our Time, Paripex - Indian Journal Of Research, Volume: 2, Issue: 10, pp: 18-21.
  • Williams, D. (1998), United Kingdom Tax Collection: Rights Of And Aginst The Taxpayers, Taxpayers' Rights An International Perspective, Editör :Duncan Bentley, Hyde Park Press, Austra.

Seçilmiş Bazı OECD Ülkelerinde Mükellef Hakları: İngiltere, ABD, Avustralya ve Kanada

Yıl 2016, Cilt 5, Sayı 7, 1989 - 1999, 29.10.2016
https://doi.org/10.15869/itobiad.259515

Öz

Demokratik toplumlarda mükellefler, vergilendirmeye ilişkin mevzuatı düzenleyen ve vergi kanunlarına uymak amacıyla yapılması zorunlu olan mükellef haklarına sahiptirler. Kavram olarak mükellef hakları, vergi mükellefleri ve devlet arasında ortaya çıkan hukuki ilişkilerde ve mükelleflerin vergiye gönüllü uyumunu sağlayan tanınmış haklar olarak ifade edilmektedir. Mükellef hakkının ortaya çıkışı ise, devletin vergilendirme yetkisinin sınırlandırıldığı dönem olan 1215 Magna Carta’ya dayanmaktadır. Mükellef hakları özellikle yirminci yüzyılın dördüncü çeyreğinden sonra önemli bir konu olmuştur. Günümüzde ise mükellef hakları, mükellef odaklı yaklaşımı ile vergi idarelerinin yeniden yapılandırılmasının önemli bir parçası olarak ortaya çıkmıştır. Birçok ülkede mükellef haklarının düzenlenmesi ve bu hakların açıklanması konularına önem vermektedir. Mükellef haklarının açıklanmasında öncü olan ülkeler arasında İngiltere (1986), ABD (1988), Avustralya (1997) ve Kanada (2007) gibi OECD ülkeleri olmaktadır. Bu çalışmada OECD ülkeleri içerisinde yer alan ABD, İngiltere, Avusturalya ve Kanada gibi ülkelerde yer alan mükellef hakları karşılaştırmalı olarak incelenecektir.

Kaynakça

  • AUSTRALIAN TAXATION OFFICE (2015), Your Rights, https://www.ato.gov.au/General/Your-rights/Your rights/?anchor=P31_1336#P31_1336, Erişim: 16.06.2015.
  • Bevacqua, J. (2012), Australian Business Taxpayer Rights To Compensation For Loss Caused By Tax Official Wrongs – A Call For Legislative Clarification, eJournal of Tax Research, Volume: 10, Number: 2, pp: 227-249.
  • Bodenhamer, D. J. and James W. Ely, Jr. (2008), The Bill of Rights in Modern America, Indiana University Press, 601 North Morton Street Bloomington, Indiana 47404-3797 USA.
  • CANADA REVENUE AGENCY (2015), About The Taxpayer Bill of Rights, http://www.cra-arc.gc.ca/rights/, Erişim: 20.06.2015.
  • CANADA REVENUE AGENCY (t.y), Taxpayer Bill Of Rights Guide: Understanding Your Rights As A Taxpayer, http://www.cra-arc.gc.ca/E/pub/tg/rc17/rc17-14e.pdf, Erişim: 20.06.2015.
  • Carpenter, D. And David P. (2015), Magna Carta & Parliament, Houses of Parliament, Parliamentary Archives, http://www.parliament.uk/documents/Magna-Carta-and-Parliament-Booklet.pdf, Erişim: 15.05.2016.
  • Chartered Institute Of Taxation (2008), A Taxpayers’ Charter for the United Kingdom, Published by The Chartered Institute of Taxation (Charity Registration No. 1037771), 12 Upper Belgrave Street, London SW1X 8BB.
  • Gerçek, A. (2006), Vergilemede Mükellef Hakları Ve Türkiye'deki Durumun İncelenmesi, Vergi Sorunları, Yıl 29, Sayı 209, ss. 121-149.
  • Gerçek, A.; Güneş Çetin Gerger; Çağatan Taşkın; Feride Bakar Ve Simla Güzel (2015), Mükellef Hakları Türkiye Perspektifi Ve Geliştirilmesi, Seçkin Yayıncılık, 1. Baskı, Ankara.
  • Gökbel, D. (2000), Mükellef Hakları, Anadolu Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı, Yayınlanmamış Doktora Tezi, Eskişehir.
  • Greenbaum, A. (1997), Taxpayers' Bills of Rights 1 and 2: A Charter to be Followed by the Rest of the World or Just Another Attack on the Tax Authority?, Revenue Law Journal, Volume 7, Issue 1, Article 7, pp: 138-163.
  • IRS (2015), What is IRS and Your Rights As A Taxpayer, http:/www.irs.gov, Erişim: 18.05.2015.
  • LI, J.(1997), Taxpayers’ Rights in Canada, Revenue Law Journal, Volume 7, Issue 1, pages 82-137.
  • Mutluer, K. (1975), Türkiye'de Vergi Yargı Sistemi, Eskişehir İktisadi Ticari İlimler Akademisi Yayınları No. 141/87, Eskişehir.
  • NEW YORK DEPARTMENT OF TAXATION AND FINANCE (2015), Your Rights As A Taxpayer, http://www.tax.ny.gov/tra/rights.htm, Erişim: 18.05.2015.
  • OECD (2011), Taxpayers’ Rights and Obligations – Practice Note, Prepared by the OECD Committee of Fiscal Affairs Forum on Tax Administration OECD Publishing.
  • OECD (2013), Tax Administration 2013 – Comparative Information On OECD And Other Advanced And Emerginging Economies, OECD Publishing.
  • Öz, E. ve Davut Buzkıran (2015), Taxpayer Rights in Turkey About The Solution in Taxation Disagreements by Suggestions with Examples Around The World, International Conference Of Interdisciplinary Studies, http://www.ersanoz.com/sunumlar/mukellef-haklari-usa.pdf, Erişim: 01.05.2016.
  • Roland, J. (t.y.), Magna Carta: The Great Charter, http://www.constitution.org/eng/magnacar.pdf, Erişim: 15.05.2016.
  • Yurtsever, H. (2010), Anatomy of Taxpayers’ Rights: Case Study of Turkey, Pakistan Journal of Social Sciences 7 (5): 334-346.
  • Yurtsever, H. (2013), The British Tax System and Taxpayers Rights from Magna Carta to Our Time, Paripex - Indian Journal Of Research, Volume: 2, Issue: 10, pp: 18-21.
  • Williams, D. (1998), United Kingdom Tax Collection: Rights Of And Aginst The Taxpayers, Taxpayers' Rights An International Perspective, Editör :Duncan Bentley, Hyde Park Press, Austra.

Ayrıntılar

Birincil Dil Türkçe
Konular Sosyal
Bölüm Makaleler
Yazarlar

Ahmet TEKİN
0000-0002-6675-6500


Özlem SÖKMEN GÜRÇAM

Yayımlanma Tarihi 29 Ekim 2016
Başvuru Tarihi 27 Ekim 2016
Kabul Tarihi
Yayınlandığı Sayı Yıl 2016, Cilt 5, Sayı 7

Kaynak Göster

APA Tekin, A. & Sökmen Gürçam, Ö. (2016). Seçilmiş Bazı OECD Ülkelerinde Mükellef Hakları: İngiltere, ABD, Avustralya ve Kanada . İnsan ve Toplum Bilimleri Araştırmaları Dergisi , [Gelecek İçin Bilimsel İşbirliği Uluslararası Konferansı Özel Sayısı] Ekim– 2016 , 1989-1999 . DOI: 10.15869/itobiad.259515
  • 13873 13860 13861 13864138631386513866 

  • 13867 13868 13869 13870 1387122476

Turkey Journal of Theological Studies is under the İtobiad.