{"id":3528,"date":"2015-08-06T13:06:41","date_gmt":"2015-08-06T10:06:41","guid":{"rendered":"http:\/\/www.gazeteyenisehir.com\/?p=3528"},"modified":"2015-08-06T13:06:41","modified_gmt":"2015-08-06T10:06:41","slug":"nasil-bir-vergi-denetimi","status":"publish","type":"post","link":"https:\/\/www.yenisehirgundem.com\/index.php\/2015\/08\/06\/nasil-bir-vergi-denetimi\/","title":{"rendered":"Nas\u0131l Bir Vergi Denetimi?"},"content":{"rendered":"

\"cevdet-yilmaz-nasil-bir-vergi-denetimi\"<\/p>\n

Cevdet YILMAZ \u2013 Mali M\u00fc\u015favir \u2013 Denet\u00e7i<\/strong><\/p>\n

T\u00fcm vergi sistemati\u011finizin payda\u015flar\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fczde direk akla gelenler; vergi kanunlar\u0131, vergi yarg\u0131s\u0131, vergi idaresi, vatanda\u015f, devlet gibi temel unsurlard\u0131r. Temel hedef kamu hizmetlerinin en etkin \u015fekilde sunulmas\u0131 oldu\u011funa g\u00f6re t\u00fcm bu unsurlara ayr\u0131 ayr\u0131 \u00f6devler y\u00fcklenmektedir. Elbette, vergi kanunlar\u0131 sistemati\u011finin Alman k\u00f6kenlerine ve vergi yarg\u0131s\u0131n\u0131n da Frans\u0131z idare hukuku k\u00f6kenlerine dayanmas\u0131n\u0131n \u00e7\u0131karabilece\u011fi olumsuzluklar, vatanda\u015f\u0131n vergi bilinci ve uyumu, devletin vergi-hizmet uyumu gibi bir\u00e7ok sorunsal ortaya \u00e7\u0131k\u0131yor. Bug\u00fcn bunlardan ziyade vergi incelemesine odaklanacak olursak, Vergi Denetim Kurulu 2014 faaliyet raporuna g\u00f6re T\u00fcrkiye\u2019de vergi denetimi 2012-2013 y\u0131llar\u0131 aras\u0131nda ciddi bir art\u0131\u015f kaydederken, 2014 y\u0131l\u0131nda ise 12.377 m\u00fckellef art\u0131\u015f\u0131na ra\u011fmen 2014 y\u0131l\u0131nda olduk\u00e7a d\u00fc\u015f\u00fcyor. T\u00fcrkiye Genelindeki M\u00fckelleflerin \u0130nceleme Oranlar\u0131na tablo yard\u0131m\u0131yla bakacak olursak;<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n
<\/td>\nM\u00fckellef Say\u0131s\u0131*<\/strong><\/td>\n\u0130ncelenen M\u00fckellef<\/strong><\/td>\nSay\u0131s\u0131 \u0130nceleme Oran\u0131<\/strong><\/td>\n<\/tr>\n
2012<\/strong><\/td>\n2.422.975<\/td>\n46.845<\/td>\n1,93%<\/td>\n<\/tr>\n
2013<\/strong><\/td>\n2.460.281<\/td>\n71.352<\/td>\n2,90%<\/td>\n<\/tr>\n
2014<\/strong><\/td>\n2.472.658<\/td>\n55.284<\/td>\n2,24%<\/td>\n<\/tr>\n
* Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Resmi \u0130nternet Sayfas\u0131ndan al\u0131nm\u0131\u015ft\u0131r.Faal Gelir Vergisi M\u00fckellef Say\u0131lar\u0131 ile Faal Kurumlar Vergisi M\u00fckellef Say\u0131lar\u0131 toplam\u0131ndan olu\u015fmaktad\u0131r.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Gayrimenkul sermaye geliri hari\u00e7 verilen oranlarda 2012 y\u0131l\u0131ndan 2013 sonuna kadar olan s\u00fcre\u00e7te ciddi bir art\u0131\u015f g\u00f6r\u00fclmekle birlikte 2014 y\u0131l\u0131ndaki d\u00fc\u015f\u00fc\u015f de g\u00f6ze \u00e7arp\u0131yor. T\u00fcm bunlar\u0131n yan\u0131nda denetlenen m\u00fckellef say\u0131s\u0131 d\u00fcnya standartlar\u0131n\u0131n alt\u0131nda de\u011fil hatta pek \u00e7ok OECD \u00fclkesinin \u00fcst\u00fcndedir. \u00a0Kanunlar gere\u011fi b\u00fcy\u00fck \u00f6l\u00e7ekli kabul edilen m\u00fckelleflerin incelenmesine bakacak olursak;<\/p>\n

 <\/p>\n\n\n\n\n\n\n
\u00a0<\/strong><\/td>\nB\u00fcy\u00fck \u00f6l\u00e7ekli M\u00fckellef Say\u0131s\u0131*<\/strong><\/td>\n\u0130ncelenen M\u00fckellef<\/strong><\/td>\nSay\u0131s\u0131 \u0130nceleme Oran\u0131<\/strong><\/td>\n<\/tr>\n
2012<\/strong><\/td>\n13.288<\/td>\n589<\/td>\n4,43%<\/td>\n<\/tr>\n
2013<\/strong><\/td>\n13.774<\/td>\n2.111<\/td>\n15,33%<\/td>\n<\/tr>\n
2014<\/strong><\/td>\n15.591<\/td>\n1.811<\/td>\n11,62%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Bu incelemeler sonucu tarh edilen verginin %73 \u2018\u00fcn\u00fcn dolayl\u0131 t\u00fcketim vergileri olan KDV ve \u00d6TV den olu\u015ftu\u011fu ger\u00e7e\u011fi ise m\u00fckelleflerin bu noktada vergi \u00f6devlerini yerine getirmede daha do\u011fru bir noktaya gelmesi gereklili\u011fi ortaya \u00e7\u0131k\u0131yor. VDK da bu s\u00fcre\u00e7 i\u00e7erisinde hem denetimde standartla\u015fmaya hem de yurtd\u0131\u015f\u0131 bilgi payla\u015f\u0131m\u0131 ve elektronikle\u015fme ad\u0131na de\u011fi\u015fim sa\u011fl\u0131yor. Mesleki e\u011fitimin \u00f6neminin fark\u0131nda olunmas\u0131 ve gereklili\u011finin yap\u0131lmas\u0131 da incelemenin yan\u0131 s\u0131ra kay\u0131t d\u0131\u015f\u0131 ekonominin azalt\u0131lmas\u0131 y\u00f6n\u00fcnde olumlu bir etki yarat\u0131yor. Vergide cezaland\u0131r\u0131c\u0131 konumdan, yol g\u00f6sterici konuma gelmenin \u00f6nemi dolayl\u0131 olarak uluslararas\u0131 yat\u0131r\u0131m\u0131n \u00e7ekilmesine katk\u0131 sa\u011flarken, monolog bir halden diyalog bir hale ge\u00e7i\u015fin katk\u0131s\u0131 ise ilerleyen y\u0131llarda g\u00f6r\u00fclecektir. T\u00fcm bunlara ek olarak, b\u00fct\u00e7enin vergi toplama d\u00e2hil t\u00fcm s\u00fcrecinin \u015feffafl\u0131k ilkesine sad\u0131k kal\u0131narak yap\u0131lmas\u0131 da m\u00fckelleflerin vergi planlamas\u0131nda \u00f6nemli rol alacakt\u0131r.<\/p>\n

Cevdet YILMAZ \u2013 Mali M\u00fc\u015favir \u2013 Denet\u00e7i<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Cevdet YILMAZ \u2013 Mali M\u00fc\u015favir \u2013 Denet\u00e7i T\u00fcm vergi sistemati\u011finizin payda\u015flar\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fczde direk akla gelenler; vergi...<\/p>\n","protected":false},"author":1,"featured_media":3530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,1,31],"tags":[979,980,2804,4762],"manset":[],"bilesen":[],"class_list":["post-3528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-guncel","category-kose-yazilari","tag-cevdet-yilmaz","tag-cevdet-yilmaz-yazilari","tag-mali-musavir-cevdet-yilmaz","tag-vergi-denetimi"],"_links":{"self":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/posts\/3528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/comments?post=3528"}],"version-history":[{"count":0,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/posts\/3528\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/media?parent=3528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/categories?post=3528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/tags?post=3528"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/manset?post=3528"},{"taxonomy":"bilesen","embeddable":true,"href":"https:\/\/www.yenisehirgundem.com\/index.php\/wp-json\/wp\/v2\/bilesen?post=3528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}