ISSN:2146-4219

TAX ERRORS AND CORRECTION METHODS: AN ASSESSMENT OF PROVISIONS AND CONSEQUENCES


Tax errors are characterized in Article 116 of the Tax Procedure Act (VUK) is defined as "unjustly request or receive over-or under tax due to errors in tax-related accounts or taxation". The results caused by the error should be rectified with the necessary corrections, and the real results should be reached. If tax errors are not eliminated as a matter of time, tax loss may arise for the state treasury or the taxpayer may experience desensitization. If tax errors are not resolved, there will also be a violation of the provision of "the actual nature of the tax-related event and the treatment of this event is essential in taxation" shall be born out of the provisions of the taxation process specified in Article 3 of the VUK. On the other hand, there may be a violation of the Constitution by being incompatible with the principle of a "fair and balanced distribution of tax burden is the social purpose of fiscal policy", as set out in paragraph 2 of article 73 titled "Tax Duty" of the Constitution. In this study, the provision and consequences of tax errors were discussed, and in particular, controversial cases in terms of VUK and Constitutional Law were examined.


Keywords


Keywords: Tax Error, Correction, Provision and Consequences

Author : Mutlu YORULDU
Number of pages: 249-261
DOI: http://dx.doi.org/10.29228/diyalektolog.45742
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Diyalektolog - Ulusal Hakemli Sosyal Arastirmalar Dergisi
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