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Vergi Mükelleflerine Daha Fazla Belirlilik İçin Özelge Uygulaması

Application of Advance Rulings to Provide More Certainty for Taxpayers

Journal Name:

  • Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2008

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Becomes increasingly complex tax legislation, taxpayers in the face for them to feel secure are more certainty search. Lack of certainty leads to increased compliance costs.Taxpayers requires a good understanding of the taxation law to fulfill their taxation obligations. Most countries use advance ruling system to provide more certainty for taxpayers, especially at future transaction. In Most Countries, Advance rulings have binding effect on administration, taxpayers and courts this is the most valuable characteristic of advance ruling system In this study, I explain advance ruling application of some countries . After try to determine insufficiency of Turkish advance ruling system, we made suggestions for improvement of the Turkish Advance Ruling system were introduced.
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Abstract (Original Language): 
Mükellefler giderek karmasik hale gelen vergi mevzuati karsisinda kendilerini güvencede hissetmek için daha fazla belirlilik aramaktadirlar. Belirliliginin az olmasi uyum maliyetini artirmaktadir. Mükellefler vergi ile ilgili ödevlerini yerine getirmek için vergi kanunlarini iyi anlamak zorundadirlar. Ülkelerin çogu mükelleflere, özelikle gelecekte yapacaklari islemlerle ilgili belirlilik saglamak amaciyla özelge sitemini uygulamaktadirlar. Bu özelge sisteminin en önemli özelligidir. Bu çalismada bazi ülkelerdeki özelge uygulamalarinin nitelikleri açiklandiktan sonra, Türkiye'deki özelge sisteminin eksiklikleri belirlenmeye çalisilmis ve sistemin iyilestirilmesi için öneriler getirilmistir.
FULL TEXT (PDF): 
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  • 2
171-187
  • Turkish

REFERENCES

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