Tam ve Dar Yükümlülük Esasına Göre Vergilendirmenin Meşrulaştırılması Sorunu

Year 2017, Volume: 7 Issue: 1, 109 - 138, 01.06.2017

Oytun Canyaş

Abstract

Vergilendirme yetkisi ülke sınırları dışında veya içinde kullanılabilir. Gelir üzerinden alınan vergi-lerde bu yetki dar ve tam yükümlülük esasına göre kullanılmaktadır. Dar ve tam yükümlülük esa-sında yükümlü ile ilişki, uyrukluk, ikametgâh, işyeri gibi mali bağ ölçütleri üzerinden kurulmaktadır. Bu çalışmada vergilendirme yetkisinin kullanımını meşrulaştıran teorilerin, dar ve tam yükümlülük esasına göre vergilendirmeye yaklaşımı ele alınmaktadır. Bu çerçevede konu fayda, fedakârlık, eşitlik, iktisadî bağ ve tarafsızlık teorileri bakımından irdelenmektedir. Bu teorilerden tarafsızlık, iktisadî bağ ve eşitlik teorileri vergilendirme yetkisinin dar-tam yükümlülük esasına göre kullanılması arasında tercihte bulunmaktadır. Söz konusu teorilerin ortaya koyduğu tercihin belirlenmesi uluslararası hukuk kaynaklarının yorumuna katkı sağlayabilecektir.

Keywords

Vergilendirme yetkisi, dar yükümlülük, tam yükümlülük, mali bağ, fayda teorisi, fedakârlık teorisi, tarafsızlık teorisi, eşitlik teorisi, iktisadî bağ teorisi

Justification of Unlimited ond Limited Tax Liability

Abstract

T axation power can be either be used domestically or it might be used abroad. Such power is used according to unlimited and limited tax liability in income based taxes. Relation with the taxpayer is based on criteria of fiscal nexus such as nationality, domicile, permanent establishment in unlimited and limited tax liability. In this study, the approach of the theories that justify the taxation power to the unlimited and limited tax liability has been discussed. In this framework, the subject has been analyzed through the lenses of benefit, sacrifice, equity and through the theories of economic allegiance and neutrality. Among these theories, neutrality, economic allegiance and equity opt for using the taxation power according to unlimited and limited tax liability. Determining the preference of the said theories might contribute to the interpretation of the international legal sources

Keywords

Taxation power, limited tax liability, unlimited tax liability, fiscal nexus, benefit theory, sacrifice theory, neutrality theory, economic allegiance theory, equity theory

References

• AKÇAOĞLU, Ertuğrul, Elektronik Ticaretin Vergilendirilmesi, Mali Akademi, Ankara, 2012.
• AKDOĞAN, Abdurrahman, Kamu Maliyesi, Gazi Kitabevi, 13. Baskı, Ankara, 2009.
• ALBRECHT, “The Taxation of Aliens Under International Law”, British Yearbook of International Law, , p.145-185. ALTIPARMAK, Kerem, “Due Process Law Kavramının Amerikan Hukukundaki Yeri Üzerine Bir İnceleme”, AÜHFD, C:45, S:1, 1996, s. 219-250.
• BİLİCİ, Nurettin, Türk vergi Sistemi, Seçkin Yayınevi, 31. Baskı, Ankara, 2013.
• BİLİCİ, Nurettin, Kamu Maliyesi, Savaş Yayınevi, 5. Baskı, Ankara, 2015.
• BULUTOĞLU, Kenan, Türk Vergi Sistemi, Fakülteler Matbaası, İstanbul, 1971.
• CANYAŞ, Oytun, Çifte Vergilendirmeyi Önleme Andlaşmalarının İç Hukuktaki Konumu, Adalet Yayınevi, Ankara, 2015.
• ÇAĞAN, Nami, Vergilendirme Yetkisi, Kazancı Yayınevi, İstanbul, 1982.
• DENA, Osollo Luis, “California’s Unitary Method of Allocating Jurisdiction to Tax From Multistate (or Nation) Business: International Application and Implications”, Tilburg Foreign Law Review, 6, , p. 289-350. EKMEKÇİ, Esra, Kurumlar Vergisinde Dar Yükümlülük, Kazancı Yayınları, İstanbul, 1994.
• ERGİNAY, Akif, Vergi Hukuku, Turhan Kitabevi, 11. Baskı, Ankara, 1984.
• ERGİNAY, Akif, Kamu Maliyesi, Savaş Yayınları, Ankara, 1998.
• GARBARINO, Carlo, “Taxation of International Sales Transactions: Outlines of A General Theory”, Harvard International Law Journal, 29, 1988, p. 394-422.
• GRAETZ, Micheal J.,“Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies“, Brooklyn Journal of International Law, 26, 2000-2001, p. 1357-1448.
• HELLERSTEIN, “Jurisdiction to Tax Income and Consumption In the New Economy: A Theoretical and Comparative Perspective” Georgia Law Review, 38(1), 2003, p. 1-70.
• HINNEKENS, Luc, “Looking for an Appropriate Jurisdictional Fraework for Source-State Taxation of International Electronic Commerce in the Twenty-First Century”, INTERTAX, 26(4) 1998, p. 192
• KANETİ, Selim, Vergi Hukuku, Filiz Kitabevi, 2. Baskı, İstanbul, 1989.
• KAUFMAN, Nancy, “Fairness And The Taxation of International Income” Law and Policy in International Business 1997-1998, p. 145-204.
• KNETCHLE, Arnold, Basic Problems in International Fiscal Law, Deventer: Kluwer Law International LANG, Micheal, Introduction to the Law of Double Taxation Conventions, Wien, IBFD, 2013.
• LIEBMAN, “Taxation of Foreign Source Income: Implications of CCA”, Harvard International Law Jorunal, 17(2) 1976, p.335-358.
• MAGEE, B. Felsefenin Öyküsü, Dost Kitabevi, Ankara, 1999.
• MARTHA, Silvestre Rutsell, The Jurisdiction to Tax in International Law, Deventer: Kluwer. 1989.
• MERRILL, Maurice H., “Jurisdiction To Tax-Another Word”, Yale Law Journal, 44, 1934-1935, s. 586
• MONSENEGO, Jerome, Taxation of Business Income Within the European Internal Market, Göteborg, Intellecta Infolog. MUSGRAVE, Peggy, “Sovereignty, Entitlement and Cooperation in International Taxation”, Brooklyn Journal of International Law, 26, 2001, p. 1335-1357.
• MUSGRAVE, Richard, Kamu Maliyesi Teorisi, (Çeviren: Şener, Orhan; Methibay, Yaşar), Asil Yayın, Ankara, 2004.
• NIZAMIEV, Alfred, The Main Characteristics of State’s Jurisdiction to Tax in International Dimension, Georgia: LLM Theses, University of Georgia School of Law., 2003.
• NORR, Martin, “Jurisdiction to Tax and International Income”, Tax Law Review, 17, 1961-1962, p. 431
• OCRAN, Modibo, “Double Taxation Treaties and Transnational Investment: A Comparative Study,” Transnational Law, 2, 1989, p. 131-178.
• ÖNCEL, Mualla, KUMRULU Ahmet, ÇAĞAN, Nami, Vergi Hukuku, TURHAN Kitabevi, Ankara, 2013.
• PIERSON Christopher, Modern Devlet, Çiviyazıları, İstanbul, 2000.
• PINTO, Dale, E-Commerce and Source-Based Income Taxation, Amsterdam, IBFD, 2003.
• REED, Jhon Alan, “State Jurisdiction to Tax Income of Business Engaged in Interstate Commerce”, Journal of State Taxation, 5, 1986-1987, p. 271-306
• ROTTSCHAEFER, Henry,,“State Jurisdiction to Tax Income”. Iowa Law Review, 22, 1936-1937, p.292-312.
• SHAHEEN, Fadi, International Tax Neutrality, Tax Law Review, 64, 2011, p. 131-148.
• SOYDAN YALTI, Billur, Uluslararası Vergi Hukuku, Beta Yayınevi, İstanbul, 1995.
• ŞENYÜZ, Doğan, YÜCE, Mehmet, GERÇEK, Adnan, Türk Vergi Sistemi Dersleri, Ekin yayınevi, Bursa, TURHAN, Salih, Vergi Teorisi Ve Politikası, Der Yayınları, İstanbul, 1987.
• ULUATAM, Özhan, METHİBAY, Yaşar, Vergi Hukuku, İmaj Yayınevi, Ankara, 2000.
• VOGEL, Klaus, “The Justification For Taxation: A Forgotten Question”, The American Jorunal of Jurisprudence, 1988, p. 19-60 (“VOGEL, 1988” olarak atıfta bulunulmuştur.)
• VOGEL, Klaus, “Worldwide vs. Source Taxation of Income- A review and re-evaluation of arguments- Part I”, INTERTAX, 1988, p. 216-230. (Bundan sonra “VOGEL, 1988-a” olarak atıfta bulunulmuştur.
• VOGEL, Klaus, “Worldwide vs. Source Taxation of Income- A review and re-evaluation of arguments-Part II”, INTERTAX, 1988, p. 310-320. (Bundan sonra “VOGEL, 1988-b” olarak atıfta bulunulmuştur)
• VOGEL, Klaus, “Worldwide vs. Source Taxation of Income- A review and re-evaluation of arguments-Part III”, INTERTAX, 1988/11, p. 393-401. (“VOGEL, 1988-c”, olarak atıf yapılmıştır.)
• VOGEL, Klaus, on Double Taxation Conventions, London, Kluwer Law International. 1997, s. 4;
• WANG, Minyan, “Tax Jurisdiction in Electronic Commerce from the Perspective of Public International Law: A Particular Examination of Income Tax” INTERTAX, 34(11)2006, p. 530-551.
• YALTI, Billur, “Elektronik Ticarette Vergilendirme”, Der Yayınları, İstanbul, 2003.
• YAVAŞLAR BAŞARAN, Funda, Gelir Vergilendirmesinin Temelleri, Seçkin Yayınevi, Ankara, 2011.
• YONAH, Avi, International Tax As International Law, New York, Cambridge Tax Law Series, 2007.