{"id":23956,"date":"2014-08-15T00:00:00","date_gmt":"2014-08-15T00:00:00","guid":{"rendered":"http:\/\/kentyasam.com.tr\/wp\/?p=23956"},"modified":"2014-08-15T00:00:00","modified_gmt":"2014-08-15T00:00:00","slug":"mali-af-paketi-anayasanin-esitlik-ilkesine-aykiri","status":"publish","type":"post","link":"https:\/\/kentyasam.com.tr\/wp\/2014\/08\/15\/mali-af-paketi-anayasanin-esitlik-ilkesine-aykiri\/","title":{"rendered":"Mali af paketi anayasan\u0131n e\u015fitlik ilkesine ayk\u0131r\u0131"},"content":{"rendered":"\u0130zmir Katip \u00c7elebi \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Maliye B\u00f6l\u00fcm\u00fc Ba\u015fkan\u0131 Prof. Dr. Keramettin Tezcan, yasala\u015fma a\u015famas\u0131na gelinen mali af paketinin baz\u0131 h\u00fck\u00fcmlerinin anayasan\u0131n e\u015fitlik ilkesine ayk\u0131r\u0131 oldu\u011funu s\u00f6yledi. Prof. Dr. Tezcan, anayasan\u0131n temel ilkeleri gere\u011fi ayn\u0131 t\u00fcr borcu olan vergi y\u00fck\u00fcml\u00fclerine ayn\u0131 haklar\u0131n tan\u0131nmas\u0131 gerekti\u011fini dile getirdi.\r
\r
Se\u00e7imlerin sonras\u0131na b\u0131rak\u0131lan \u0093mali af\u0094 yasas\u0131n\u0131 de\u011ferlendiren Prof. Dr. Keramettin Tezcan, yasan\u0131n \u015fekillenmeye ba\u015flamas\u0131yla birlikte ba\u015far\u0131l\u0131 olup olmayaca\u011f\u0131na y\u00f6nelik \u00e7e\u015fitli g\u00f6r\u00fc\u015flerin ortaya \u00e7\u0131kt\u0131\u011f\u0131n\u0131 kaydetti. Yasala\u015fma s\u00fcreci uzad\u0131k\u00e7a y\u00fck\u00fcml\u00fclerdeki beklentilerin artt\u0131\u011f\u0131n\u0131 anlatan Prof. Dr. Tezcan, mali af paketinin taksitlendirmelere ili\u015fkin baz\u0131 h\u00fck\u00fcmlerinde adaletsizliklerin g\u00f6ze \u00e7arpt\u0131\u011f\u0131n\u0131 s\u00f6yledi.\r
\r
\u0130zmir Katip \u00c7elebi \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Maliye B\u00f6l\u00fcm\u00fc Ba\u015fkan\u0131 Prof. Dr. Keramettin Tezcan, \u015fu g\u00f6r\u00fc\u015fleri dile getirdi:\r
\r
\u0093Bir k\u0131s\u0131m m\u00fckelleflere, \u00f6rne\u011fin spor kul\u00fcplerine ayn\u0131 kamu borcuna 48 ay taksit tan\u0131n\u0131rken; di\u011fer m\u00fckelleflere 36 ay taksit imkan\u0131n\u0131n tan\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6rmekteyiz. Bu da anayasam\u0131z\u0131n e\u015fitlik ilkesine ayk\u0131r\u0131d\u0131r. Yasan\u0131n \u00e7\u0131kmas\u0131yla birlikte Anayasa\u0092ya ayk\u0131r\u0131l\u0131\u011f\u0131n tart\u0131\u015f\u0131lmamas\u0131 i\u00e7in b\u00fct\u00fcn m\u00fckelleflere e\u015fit haklar\u0131n tan\u0131nd\u0131\u011f\u0131 bir d\u00fczenlemenin olmas\u0131 gerekmektedir. Bunun yan\u0131nda s\u00f6z konusu yasan\u0131n ba\u015far\u0131s\u0131, ge\u00e7mi\u015fte benzeri yasalar\u0131n ba\u015far\u0131s\u0131zl\u0131\u011f\u0131 da dikkate al\u0131narak g\u00f6zden ge\u00e7irilmelidir.\u0094\r
\r
Mali af paketinin g\u00f6zden ge\u00e7irilmesi, baz\u0131 d\u00fczenlemelerde de\u011fi\u015fikli\u011fe gidilmesi gerekti\u011fini vurgulayan Prof. Dr. Tezcan, \u0093Taksit s\u00fcrelerinin m\u00fcmk\u00fcn oldu\u011funca uzun tutulmal\u0131\u0094 diyerek \u015fu \u00f6nerilerde bulundu: \r
\r
\u0093Taksit s\u00fcresi b\u00fct\u00fcn m\u00fckellefler i\u00e7in 60 ay ve her ay \u00f6demeli yap\u0131lmal\u0131d\u0131r. Vergi asl\u0131na ba\u011fl\u0131 cezalar, ister yarg\u0131 a\u015famas\u0131nda olsun ister kesinle\u015fmi\u015f olsun \u0093vergi as\u0131llar\u0131n\u0131n faizleri ile birlikte \u00f6denmesi kayd\u0131yla\u0094 kald\u0131r\u0131lmal\u0131d\u0131r. Vergi asl\u0131na ba\u011fl\u0131 olmayan vergi cezalar\u0131 ve her t\u00fcrl\u00fc para cezalar\u0131 \u00f6deme \u015fekline g\u00f6re y\u00fczde 20 – y\u00fczde 50\u0092sinin al\u0131narak kalan k\u0131sm\u0131 silinmelidir. Sahte belge d\u00fczenleyenler hari\u00e7; di\u011fer vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 kapsam\u0131nda yarg\u0131lanan i\u015fadamlar\u0131n\u0131n, bir daha yapmamalar\u0131 ve bu ka\u00e7ak\u00e7\u0131l\u0131k ba\u011fl\u0131 varsa vergi bor\u00e7lar\u0131n\u0131 \u00f6demeleri kayd\u0131yla cezalar\u0131n\u0131n kald\u0131r\u0131lmas\u0131 sa\u011flanabilir.\u0094

Related Images:<\/h3>","protected":false},"excerpt":{"rendered":"

\u0130zmir Katip \u00c7elebi \u00dcniversitesi \u0130ktisadi ve \u0130dari Bilimler Fak\u00fcltesi Maliye B\u00f6l\u00fcm\u00fc Ba\u015fkan\u0131 Prof. Dr. Keramettin Tezcan, yasala\u015fma a\u015famas\u0131na gelinen mali af paketinin baz\u0131 h\u00fck\u00fcmlerinin anayasan\u0131n […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":46735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/posts\/23956"}],"collection":[{"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/comments?post=23956"}],"version-history":[{"count":0,"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/posts\/23956\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/media\/46735"}],"wp:attachment":[{"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/media?parent=23956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/categories?post=23956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kentyasam.com.tr\/wp\/wp-json\/wp\/v2\/tags?post=23956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}