“Vergi Barışı” olarak da bilinen Vergi ve Diğer Bazı Alacakların Yeniden Yapılandırılması Hakkında Kanun TBMM’de 11 Mayıs 2018 tarihinde kabul edilmiş ve Cumhurbaşkanı’nın onayını müteakip 18 Mayıs tarihli Resmi Gazetede yayımlanarak yürürlüğe girmiştir. Vergi aflarının vergi kayıp ve kaçağı ile mücadeleye etkileri konusunda bugüne kadar pek çok akademik yazı yazılmıştır. Bu konuyu yüzeysel geçerek bu makalemizle vergi affına ilişkin son Kanun olan 7143 Sayılı Kanun ile getirilen bazı yeni düzenlemelerin Vergi İdaresinin vergi kaçakçılığı ile mücadelesine olumlu ve olumsuz etkilerini ortaya koymayı hedeflemekteyiz. Çalışmamızda getirilen bu yeni düzenlemenin eski kanunlara kıyasla idareye daha iyi imkânlar verdiği ancak bazı değişikliklere de hala ihtiyaç duyulduğu sonucuna varılmıştır.
The Law on the Restructuring of Certain Receivables, also known as “Tax Amnesty” was accepted by the TGNA in 11 May 2018, and following its submission to the approval of the President, it entered into force with its publication in Official Gazette on 18 May 2018. Many articles have been written on the effects of these kinds of tax amnesties on tax gaps and evasion until these days. In this article, we pass over this part of the topic and focus on the positive and negative effects on Turkish tax administration’s target of combatting with tax fraud, which is the chronical problem of our country for many decades that has not been solved yet. In our study, we conclude that new regulations enable tax administration a better opportunity compared to the previous ones on the topic but they are still inadequate.
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