Türk vergi hukukunda genel tebliğ ve sirkülerin hukuki rejimi
Özet
Commercial relationships which are becoming more complex as time goes by, create inevitable hesitations while applying tax laws to present cases and give ground to situations that need interpretation and explaining. So, the tax administration finds the solution in preparing administrative regulatory acts and the instruments commonly preferred is the "generals communiqué". The tax administration issues general communiqués to determine the main principles of the application of law, in order to promote a uniform implementation of rules country-wide and to maintain equality in execution. Keeping in mind the indispensable role of general communiqués and circulars in the application of tax law, this study has investigated the source of the general regulatory power of the administration, sources of tax law, constitutional principles that should be ruling over tax law, the legal property and judicial review of general communiqués and circulars in order to determine the legal regime of these administrative regulatory acts. In the first section of our study, the source of the general regulatory power of the administration has been investigated on account that the general communiqués are issued in reliance of this power. In the second section the sources of tax law has been taken in hand. Even though the administration has a general regulatory power, in tax law, there are constitutional principles and restrictions that need to be respected. The place of general communiqués inside the tax sources of tax law has been explicated in order to determine the measure of judicial review. In the third section, the legal property of circulars have been determined discussing their differences with general communiqués. The judicial review of circulars and the question whether these acts are binding or not have been examined. Even though, Article 413 of Tax Procedure Act has allocated circulars to the purpose of explaining laws, in practice they have transformed to sources that create law. As a result of all these examinations, a clear perspective that the tax administration, issues general communiqués and circulars to fulfill the purpose of collecting taxes at a maximum rate has been adopted. It can be seen that the tax administration shows an effort to extend the taxable area set by laws with explanations and interpretation. That is why, general communiqués and circulars that are specific regulatory acts to tax law should be subject to a much more effective judicial review; hence balancing the tendency of the administration to extend the regulatory power.