The Remission of Tax Penalties and Its Effectiveness in Turkey

Öz

Various methods have developed for resolving disagreements arising between the tax administrations and taxpayers. One of them is also remission in tax penalties. This method, if the fulfillment of the conditions set by the law is to ensure reduction of tax penalties.

Located the settlement our tax system, providing more opportunities for taxpayers compared to the method remission in tax penalties. Therefore, remission in tax penalties, it has become a way to apply for the remaining penalties outside the method of settlement.

It is necessary to make some changes in the remission method in penalties for solving this problem. It can be in two ways: To repeal is the first of these. Second, it can only be applied to for penalties the remaining outside the scope of the settlement.

Anahtar Kelimeler

• Remission in Tax Penalties,,Tax Disagreements,Tax Penalties

Kaynakça

1. Edizdoğan, Nihat & Taş, Metin & Çelikkaya, Ali (2007). Vergi Ceza ve Yargılama Hukuku, Bursa: Ekin Kitabevi.
2. Karakoç, Yusuf (2014). “Vergi Cezası Anlaşmazlıklarının Çözüm Yollarından Cezalarda İndirim Müessesesi”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, 2014/1, pp. 3637-3739.
3. Kocahanoğlu, Osman Selim (1978). “Vergi Cezalarında İndirme Prensibi ve Uygulama Sorunları”, Vergi Sorunları Dergisi, 1978/1, pp. 105–106.
4. Mutluer, Kamil (1979). Vergi Ceza Hukuku, Eskişehir: E. İktisadi ve Ticari İlimler Akademisi Yayını.
5. Şenyüz, Doğan (2016). Vergi Ceza Hukuku, 9. baskı, Bursa: Ekin Kitabevi.
6. Kızılot, Şükrü & Kızılot, Zuhal (2011). Kaçakçılık Suçları ve Naylon Fatura, Ankara: Yaklaşım Yayınları.
7. Goldswain, George K (2003). “Remission of Penalties in Income Tax Matters”, Master Thesis, University Of South Africa.
8. Doran, Michael (2009). “Tax Penalties and Tax Compliance”, Harvard Journal on Legislation, Vol. 46.