Abstract
Tax can be defined as the unrequited and legal economic values which the state collects from the natural and legal persons, on the basis of the sovereign right of the state, with an aim to meet the public expenditures. According to the principle of statement, which forms the basis of modern tax systems, the taxpayers declare their taxable incomes themselves. However, it is observed that some taxpayers may tend not to be honest in the declaration of their income due to the fact that the taxes are unrequited. At this point, it is necessary to supervise the taxpayers’ declarations so that the tax collection can be done in full and timely manner. Tax audit involves the activities regularly carried out by the state in order to identify whether the taxpayers fully perform their tax duties. In this context, in the study, general information about the tax audit practices in Belgium is discussed and the subject was examined within the framework of the relationship between the management and taxpayer. The aim of the study is to provide information about the tax inspection practices by examining the tax inspection institution examined in our country with the Belgian legislation and the Supreme Court Decisions.
Keywords
Tax Auditing Taxpayer Tax Auditing in Belgium Information Collection Cooperation with the Administration.
References
- Afschrift, Thierry (2006) “Le role du fisc dans la procédure fiscal”, Revue Générale du Contentieux Fiscal, 2006/5, s. 283-307.
- Akdoğan, Abdurrahman (2017) Vergi Hukuku ve Türk Vergi Sistemi, 13. Baskı, Ankara, Gazi Kitapevi.
- Bours, Jean-Pierre (2009) “Etendue et limites, tant en Belgique qu’à étranger, des pouvoir d’investigation du fisc belge”: Bours, Jean-Pierre ve Marc, Bourgeois : Actualités en droit fiscal. Les effets de la crise bancaire et dix ans de réforme de la procédure, Athemis, Liege, s. 77-116.
- Bours, Jean-Pierre (2013) “Le droit du contribuable à l’information”, Alabaster-IFA1938-2013, Limal, Louvain-la-Neuve, Anthemis s. 299313.
- Coppens, Pierre-François (2020) “De nouvelles pratiques inacceptables de la part de l’administration fiscale” <www.lecho.be> s.e.t. 19.01.2022.
- Karataş Durmuş Neslihan/ Arıtı Erdem, İmran (2020) “Tax Edit Reform in Turkey”: Akdemir Tekin/ Kıral Halis “Public Financial Management Reforms in Turkey: Progress and Challenges”, Volume 1, Springer, Singapore, s. 39-59.
- Litannie Thierry (2021) “COVID et contrôle fiscal: une derive inquiétante…” <www.lawtax.be> s.e.t. 18.01.2022.
- Masset, Emile “Demande renseignements versus contrôle fiscal” <https://www.pardoen.be> s.e.t. 11.04.2022.
- Moris, Marielle (2009) “La Convention européenne des droits de l’homme et le droit fiscal : perspectives et évolution », Revue Générale du Contentieux Fiscal (R.G.C.F.) 2009/6, s. 481- 500.
- D’Otreppe de Bouvette, Tristan (2016-2017) “ Le droit au respect de la vie privée lors d’un contrôle de l’administration fiscale” (Yüksek Lisans), Katolik Louvain Üniversitesi (UCL).
- Önen, Z. Sacit (2017) Genel Vergi Hukuku, Ankara, Detay Yayıncılık.
- “Contrôle fiscal abusif: quels sont vos droits?" (2020) <www.fiscalteams.be> s.e.t. 25.01.2022.
- Ridole Mathilde (2020) “Contrôles fiscaux abusifs: quels sont les droits du contribuable?” <www.lecho.be> s.e.t. 10.01.2022.
- Steenackers, Johan (2014) “Quand le fisc contrôle vos comptes privés et professionnels”, <https://trends.levif.be> s.e.t. 06.04.2022.
- Tiberghien, Xavier (2020) “Manuel de Droit Fiscal” Wolter Kluwer Waterloo Yayın n°1706.
- Traversa, Edoardo/ Franssen, Christophe (2015) “Contrôle et pouvoirs d'investigation en matiere d'impöts sur les revenu” Delveaux, Gérard (Editör) Le Contrôle Fiscal, Aspects pratiques et actualites, 1. Baskı, Limal, Louvain-la-Neuve, Anthemis, s. 9-49.
- https://www.belgium.be/fr/services_en_ligne/app_my_minfin
- https://biblio.barreaudeliege.be
- https://www.cairn.info https://cibleplus.ulb.ac.be
- https://finances.belgium.be/fr
- www.fiscalteams.be
- www.fiscologue.be
- www.fisconetplus.be
- https://jura.kluwer.be
- https://jurisquare.be
- www.lawtax.be www.lecho.be
- https://monkeyclassic.kluwer.be/
- https://www.pardoen.be
- https://stradalex.com
- https://www.tribunaux.rechtbanken.be
- https://trends.levif.be
- La Revue Générale du Contentieux Fiscal (R.G.C.F)
- Le Courrier Fiscal
- Revue de Jurisprudence Fiscale (F.J.F)
Abstract
Vergi, devletlerin kamu gereksinimlerini karşılamak amacıyla egemenlik gücünü kullanmak suretiyle gerçek ve tüzel kişilerden karşılıksız ve kanunlara dayalı olarak aldığı ekonomik değerler olarak tanımlanmaktadır. Çağdaş vergi sistemlerinin temelini beyan esası oluşturmakta ve mükellefler vergiye tabi gelirlerini beyan etmektedirler. Ancak vergilerin karşılıksız olması nedeniyle bazı mükelleflerin gelirlerinin beyanında dürüst olmama eğiliminde olabildiği gözlemlenmektedir. Bu noktada vergi tahsilatının tam ve zamanında yapılabilmesi için mükellef beyanlarının denetlenmesi gereği ortaya çıkmaktadır. Vergi denetimi mükelleflerin vergi ödevlerini tam olarak yerine getirip getirmediklerini tespit etmek amacıyla devlet tarafından düzenli olarak yapılan faaliyetleri içermektedir. Bu bağlamda, çalışmamızda Belçika’daki vergi denetimi uygulamaları hakkındaki genel bilgilere değinilerek, konu idare ve mükellef ilişkisi çerçevesinde incelenmiştir. Çalışmanın amacını ülkemizde fazlası ile incelenen vergi denetimi müessesesini Belçika mevzuatı ve yüksek mahkeme kararları ile değerlendirerek vergi denetimi uygulamaları hakkında bilgi vermek oluşturmaktadır.
References
- Afschrift, Thierry (2006) “Le role du fisc dans la procédure fiscal”, Revue Générale du Contentieux Fiscal, 2006/5, s. 283-307.
- Akdoğan, Abdurrahman (2017) Vergi Hukuku ve Türk Vergi Sistemi, 13. Baskı, Ankara, Gazi Kitapevi.
- Bours, Jean-Pierre (2009) “Etendue et limites, tant en Belgique qu’à étranger, des pouvoir d’investigation du fisc belge”: Bours, Jean-Pierre ve Marc, Bourgeois : Actualités en droit fiscal. Les effets de la crise bancaire et dix ans de réforme de la procédure, Athemis, Liege, s. 77-116.
- Bours, Jean-Pierre (2013) “Le droit du contribuable à l’information”, Alabaster-IFA1938-2013, Limal, Louvain-la-Neuve, Anthemis s. 299313.
- Coppens, Pierre-François (2020) “De nouvelles pratiques inacceptables de la part de l’administration fiscale” <www.lecho.be> s.e.t. 19.01.2022.
- Karataş Durmuş Neslihan/ Arıtı Erdem, İmran (2020) “Tax Edit Reform in Turkey”: Akdemir Tekin/ Kıral Halis “Public Financial Management Reforms in Turkey: Progress and Challenges”, Volume 1, Springer, Singapore, s. 39-59.
- Litannie Thierry (2021) “COVID et contrôle fiscal: une derive inquiétante…” <www.lawtax.be> s.e.t. 18.01.2022.
- Masset, Emile “Demande renseignements versus contrôle fiscal” <https://www.pardoen.be> s.e.t. 11.04.2022.
- Moris, Marielle (2009) “La Convention européenne des droits de l’homme et le droit fiscal : perspectives et évolution », Revue Générale du Contentieux Fiscal (R.G.C.F.) 2009/6, s. 481- 500.
- D’Otreppe de Bouvette, Tristan (2016-2017) “ Le droit au respect de la vie privée lors d’un contrôle de l’administration fiscale” (Yüksek Lisans), Katolik Louvain Üniversitesi (UCL).
- Önen, Z. Sacit (2017) Genel Vergi Hukuku, Ankara, Detay Yayıncılık.
- “Contrôle fiscal abusif: quels sont vos droits?" (2020) <www.fiscalteams.be> s.e.t. 25.01.2022.
- Ridole Mathilde (2020) “Contrôles fiscaux abusifs: quels sont les droits du contribuable?” <www.lecho.be> s.e.t. 10.01.2022.
- Steenackers, Johan (2014) “Quand le fisc contrôle vos comptes privés et professionnels”, <https://trends.levif.be> s.e.t. 06.04.2022.
- Tiberghien, Xavier (2020) “Manuel de Droit Fiscal” Wolter Kluwer Waterloo Yayın n°1706.
- Traversa, Edoardo/ Franssen, Christophe (2015) “Contrôle et pouvoirs d'investigation en matiere d'impöts sur les revenu” Delveaux, Gérard (Editör) Le Contrôle Fiscal, Aspects pratiques et actualites, 1. Baskı, Limal, Louvain-la-Neuve, Anthemis, s. 9-49.
- https://www.belgium.be/fr/services_en_ligne/app_my_minfin
- https://biblio.barreaudeliege.be
- https://www.cairn.info https://cibleplus.ulb.ac.be
- https://finances.belgium.be/fr
- www.fiscalteams.be
- www.fiscologue.be
- www.fisconetplus.be
- https://jura.kluwer.be
- https://jurisquare.be
- www.lawtax.be www.lecho.be
- https://monkeyclassic.kluwer.be/
- https://www.pardoen.be
- https://stradalex.com
- https://www.tribunaux.rechtbanken.be
- https://trends.levif.be
- La Revue Générale du Contentieux Fiscal (R.G.C.F)
- Le Courrier Fiscal
- Revue de Jurisprudence Fiscale (F.J.F)
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Law in Context |
| Journal Section | PUBLIC LAW |
| Authors | |
| Publication Date | September 12, 2022 |
| Published in Issue | Year 2022 Volume: Prof. Dr. M. Fatih UŞAN'a Dekanlıkta 10. Yıl Anısına Teşekkür Armağanı Issue: 2022-2 |
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