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

Yıl 2016, Cilt: 5 Sayı: 7, 1989 - 1999, 29.10.2016

Ahmet Tekin , Özlem Sökmen Gürçam

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. 

Anahtar Kelimeler

Taxpayer Rights, Taxpayer Bill of Rights, and OECD Countries

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

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.

Anahtar Kelimeler

: Mükellef Hakları, Mükellef Bildirgeleri, OECD Ülkeleri

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.