Browsing by Author "Kumrulu, Ahmet Gürcan"
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Item Avrupa Topluluk Hukuku'nda bankaların kara paranın aklanması için kötüye kullanılmaktan korunması(Sosyal Bilimler Enstitüsü, 1993) Özşuca, Hatice Banu; Kumrulu, Ahmet Gürcan; HukukItem Türk vergi sisteminde vergi güvenlik önlemleri(Sosyal Bilimler Enstitüsü, 2004) Solak, İnci; Kumrulu, Ahmet Gürcan; HukukTax security measures consist of the mechanisms that are aimed at providing the correct execution of the regulations within the tax laws. These measures are primarily handled theoretically in the doctrine and are narrowed down to tax security institutions. Despite the fact that tax security institutions play an exclusive role in the declaration-based tax systems, tax security measures include not only the institutionalized forms but also all the mechanisms taking place in the whole taxation process and providing the correct application of that process. In this context, tax security precautions could be classified as typical and atypical tax security precautions according to the functions that they take upon to provide the security in the process. Typical tax security precautions consist directly or indirectly of the regulations prescribed to provide the tax security and again are classified into two as ordinate and subordinate according to the functions that they take upon. On the other hand, although atypical tax security precautions do not have a clear connection with the tax security, in general they consist of the regulations that have importance for the security of system. When we take a look at the historical development of the Turkish tax system, it can be observed that the tax security institutions play a considerably important role. It can be determined that these institutions -of which many were abolished- serve more to the aim of increasing tax revenue rather than providing tax security. Tax security measures in the Turkish tax system consist of the material and formal obligations which are prescribed for the correct execution of the tax obligations. Tax security precautions which have different functions in the system 159complement each other. When the whole taxation process is considered, it can be observed that in every tax law the laymen prescribe some measures suitable for the tax or taxes that are regulated in that law or according to the characteristics of the tax. In this sense, tax security measures spread all over the tax process and provide the execution of the tax obligations as prescribed by the laws. The prescription of the tax security measures independent from the economical, social and political factors complicate the providing of the security of the system. Tax security cannot be provided only by juridical regulations without considering these factors. Therefore, tax security should be considered as a system problem and tax security precautions should be prescribed in consideration with economical, social and political factors. 160