{"id":5424,"date":"2021-07-21T00:22:41","date_gmt":"2021-07-20T21:22:41","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=5424"},"modified":"2021-07-24T01:22:18","modified_gmt":"2021-07-23T22:22:18","slug":"online-resolution-of-tax-disputes-an-assessment-on-the-turkish-tax-judiciary-system","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/online-resolution-of-tax-disputes-an-assessment-on-the-turkish-tax-judiciary-system","title":{"rendered":"Vergi Uyu\u015fmazl\u0131klar\u0131n\u0131n \u00c7evrim \u0130\u00e7i \u00c7\u00f6z\u00fcm\u00fc: T\u00fcrk Vergi Yarg\u0131 Sistemi \u00dczerine De\u011ferlendirme"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nVergi Uyu\u015fmazl\u0131klar\u0131n\u0131n \u00c7evrim \u0130\u00e7i \u00c7\u00f6z\u00fcm\u00fc: T\u00fcrk Vergi Yarg\u0131 Sistemi \u00dczerine De\u011ferlendirme<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nMine Bini\u015f<\/td>\n<\/tr>\n
Cilt:<\/td>\n12<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2021<\/td>\n<\/tr>\n
Sayfa:<\/td>\n653-667<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2021.343<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Uyu\u015fmazl\u0131k, herhangi bir hukuki ili\u015fkinin varl\u0131\u011f\u0131, i\u015fleyi\u015fi ve sonu\u00e7lar\u0131 bak\u0131m\u0131ndan en az iki taraf aras\u0131nda ortaya \u00e7\u0131kan anla\u015fmazl\u0131kt\u0131r. Her alanda ya\u015fanmas\u0131 muhtemel bu anla\u015fmazl\u0131klar\u0131n yap\u0131s\u0131, internet kullan\u0131m\u0131n\u0131n yayg\u0131nla\u015fmas\u0131 ve bili\u015fim teknolojilerindeki geli\u015fmelere ba\u011fl\u0131 olarak \u00e7e\u015fitlilik g\u00f6stermi\u015ftir. Bu de\u011fi\u015fim uyu\u015fmazl\u0131klar\u0131n niteli\u011finde ve \u00e7\u00f6z\u00fcm yollar\u0131nda farkl\u0131l\u0131klar meydana getirmi\u015ftir. Uyu\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcm\u00fcnde teknolojinin \u201cd\u00f6rd\u00fcnc\u00fc bir taraf\u201d olarak \u00e7\u00f6z\u00fcm s\u00fcrecine dahil olmas\u0131yla birlikte, bir de\u011fi\u015fim hareketi ortaya \u00e7\u0131km\u0131\u015ft\u0131r. Bu d\u00f6n\u00fc\u015f\u00fcm uyu\u015fmazl\u0131k \u00e7\u00f6z\u00fcm sistemleri i\u00e7erisine \u00e7evrim i\u00e7i \u00e7\u00f6z\u00fcm yollar\u0131n\u0131n dahil edilmesi fikrini do\u011furmu\u015ftur. \u00c7evrim i\u00e7i \u00e7\u00f6z\u00fcm yolu internet \u00fczerinden h\u0131zl\u0131, basit, daha az maliyetli \u015fekilde uyu\u015fmazl\u0131klar\u0131n giderilmesini ama\u00e7layan bir y\u00f6ntemdir. \u00c7al\u0131\u015fman\u0131n amac\u0131, \u00e7evrim i\u00e7i yollar\u0131n T\u00fcrkiye\u2019de uygulama alan\u0131n\u0131 incelemek ve yarg\u0131 a\u015famas\u0131nda vergi uyu\u015fmazl\u0131klar\u0131n\u0131n \u00e7\u00f6z\u00fcmlenmesinde uyu\u015fmazl\u0131k \u00e7\u00f6z\u00fcm sistemleri i\u00e7erisine dahil edilebilirli\u011fini ele almakt\u0131r. Bu do\u011frultuda teori, \u00fclke uygulamalar\u0131, mevcut yasal d\u00fczenlemeler ve yarg\u0131lama ilkeleri \u00fczerinden a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. Bu de\u011ferlendirmeler neticesinde T\u00fcrkiye\u2019de \u00e7evrim i\u00e7i \u00e7\u00f6z\u00fcm yollar\u0131n\u0131n k\u0131smen uyguland\u0131\u011f\u0131 ve hukuk yarg\u0131lamas\u0131nda uygulama alan\u0131 bulan e-ADR\u2019nin, gerekli yasal d\u00fczenlemelerle vergi yarg\u0131lamas\u0131nda da uygulanabilece\u011fi sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\n\u00c7evrim \u0130\u00e7i Uyu\u015fmazl\u0131k \u00c7\u00f6z\u00fcm\u00fc (ODR), Elektronik Alternatif \u00c7\u00f6z\u00fcm Yollar\u0131 (e-ADR), Vergi Uyu\u015fmazl\u0131\u011f\u0131, Vergi Yarg\u0131s\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nK30, K34, K41, 033<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Vergi Uyu\u015fmazl\u0131klar\u0131n\u0131n \u00c7evrim \u0130\u00e7i \u00c7\u00f6z\u00fcm\u00fc: T\u00fcrk Vergi Yarg\u0131 Sistemi \u00dczerine De\u011ferlendirme Yazar(lar): Mine Bini\u015f Cilt: 12 Say\u0131: 3 Y\u0131l: 2021 Sayfa: 653-667 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2021.343 \u00d6z Uyu\u015fmazl\u0131k, herhangi bir hukuki ili\u015fkinin varl\u0131\u011f\u0131, i\u015fleyi\u015fi ve sonu\u00e7lar\u0131 bak\u0131m\u0131ndan en az iki taraf aras\u0131nda ortaya \u00e7\u0131kan […]<\/p>\n

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