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

Year 2016, , 1989 - 1999, 29.10.2016

Ahmet Tekin , Özlem Sökmen Gürçam

https://doi.org/10.15869/itobiad.259515

Abstract

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. 

Keywords

Taxpayer Rights, Taxpayer Bill of Rights, and OECD Countries

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

Abstract

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.

Keywords

: Mükellef Hakları, Mükellef Bildirgeleri, OECD Ülkeleri

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