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Vergi Hukukunun Tanımı ve Kapsamı - Hepgün Ajans | Tarih | Sanat | Kültür | Sağlık | Coğrafya | Bilim | Eğlence | Spor | Hayvanseverler
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Vergi ödevinin niteliğine, vergi borcunun doğması ve ortadan kalkmasına ilişkin maddi ve şekli hukuk kuralları bütünüdür. Devletin kamu gücüne dayanarak elde ettiği vergiler ve vergilerin yanı sıra resim, harç ve şerefiye gibi kamu gücüne, cebre dayanan diğer kamu gelirlerini de geniş anlamıyla içinde yer alır.

VERGİ HUKUKUNUN HUKUK BÜTÜNÜ İÇİNDEKİ KONUMU :

Vergilendirme işlemine girişirken devletin egemenlikten kaynaklanan otoritesini kullanması, vergi hukukunun kamu hukukunun bir dalı olduğunu gösterir.

VERGİ HUKUKUNUN DİĞER HUKUK DALLARIYLA İLİŞKİSİ :

Vergi hukuku, kamu hukuku içinde yer alan diğer hukuk dallarıyla, özellikle anayasa hukuku, idare hukuku, devletler umumi hukuku, ceza hukuku, yargılama ve takip hukuklarıyla yakın ilişkiler içindedir.

- ANAYASA HUKUKU&VERGİ HUKUKU;

Bu ilişkinin en somut göstergesi kinin en somut göstergesi 1982 Anayasa’sında Anayasa’sında yer alan hükümlerin çoğunun vergilerle doğrudan ya da dolaylı bağlantı içinde olmasıdır.

- İDARE HUKUKU&VERGİ HUKUKU;

Türkiye’de vergi yargısının idari yargı bünyesinde yer alması, vergi uyuşmazlıklarında uygulanacak usul hükümlerinin İdari Yargılama Usulü Kanununda düzenlenmesi de idare hukuku ile vergi hukuku ilişkilerinin yoğunluğunu gösterir.

- DEVLETLER HUKUKU&VERGİ HUKUKU;

Birden fazla devletin vergilendirme yetkisinin çakışması halinde sorun, ilgili devletlerin iç mevzuatı ile birlikte, uluslararası hukuk ilkelerine göre çözümlenir.

- CEZA HUKUKU&VERGİ HUKUKU;

Vergi hukukunun, vergi ceza hukuku olarak adlandırılan alt dalı bu iki hukuk alanı arasındaki ilişkilerin yoğunluğunun göstergesidir.

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Hakkımızda

Hepgün Ajans; ''Bilgi, İnsanlığın Hazinesidir.'' ilkesinden yola çıkarak, insalığa güzel şeyler katmak amacı ile kurulmuş bir bilgi platformudur.
İnternet ortamına bakıldığında düzeyli ve doğru bilgilerin paylaşıldığı websitelerinin pek fazla olmadığı görülmektedir.

Devamı için tıklayınız..
 

      

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Çok Tıklananlar

  • Hukuk
    İslamiyet öncesi Türk Devletleri'nde siyasal ve sosyal hayat Töre adı verilen yazısız (sözlü)hukuk kurallarına göre düzenlenmiştir. Töre'nin temeli gelenek
  • Bilim
    Eski Türkler, bilimde özellikle astronomi ve tıp alanlarında ilerlemişlerdir.Nitekim onların ''On İki Hayvanlı Türk Takvimi'' ni hazırlamaları astronomide,mumyacılık yapmaları
  • Tarih
    İnsan topluluklarının her türlü faaliyetlerini yer ve zaman göstererek, sebep-sonuç ilişkisi içinde araştırıp, nakleden bilime tarih denir. Özellikleri: 1-)
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