{"id":690,"date":"2023-04-28T10:04:25","date_gmt":"2023-04-28T10:04:25","guid":{"rendered":"https:\/\/eremglobal.com\/hukuk\/?p=690"},"modified":"2023-04-28T10:46:47","modified_gmt":"2023-04-28T10:46:47","slug":"vergi-hukuku","status":"publish","type":"post","link":"https:\/\/eremglobal.com\/hukuk\/index.php\/2023\/04\/28\/vergi-hukuku\/","title":{"rendered":"Vergi Hukuku"},"content":{"rendered":"\n<p>Vergi Hukuku, vergi y\u00fck\u00fcml\u00fcl\u00fcklerini ara\u015ft\u0131ran hukuk birimidir. Devlet ve vatanda\u015flar aras\u0131ndaki vergi ili\u015fkisi ve insanlar\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fckleri bu b\u00f6l\u00fcmde ele al\u0131n\u0131r. Bilindi\u011fi gibi vergi, vatanda\u015flar\u0131n en m\u00fchim vatanda\u015fl\u0131k sorumluluklar\u0131 aras\u0131nda yer almaktad\u0131r. Ki\u015fi, alm\u0131\u015f oldu\u011fu hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda vergi \u00f6demek ile y\u00fck\u00fcml\u00fc olmaktad\u0131r. Yapt\u0131r\u0131mlar\u0131 ve usuls\u00fczl\u00fckleri engellemek i\u00e7in de bu b\u00f6l\u00fcm,&nbsp;vergi hukukudahilinde ge\u00e7erli olan yasalar ile \u00e7er\u00e7evelendirilmi\u015ftir.<\/p>\n\n\n\n<p>Vergi hukuku alan\u0131 hem devletin vatanda\u015f \u00fczerindeki haklar\u0131n\u0131 hem de vatanda\u015flar\u0131n haklar\u0131n\u0131 ele al\u0131r. Vergi borcuyla birlikte bu hususlarda yap\u0131lacak olan \u00e7e\u015fitli i\u015flemler ve izlenecek ad\u0131mlar da bu disipline g\u00f6re belirlenmektedir.<\/p>\n\n\n\n<p>\u00dclkeler, kamu hizmetlerini uygulamak i\u00e7in para ve mallara gereksinim duyar. Mali hukuk bu kaynaklar\u0131n nas\u0131l ve ne \u015fekilde elde edilece\u011fini ve yasal a\u015famay\u0131 ifade etmektedir. Malik hukuk iki alt hukuk b\u00f6l\u00fcm\u00fcn\u00fc i\u00e7erir. Bunlar Gider ve Gelir Hukuku olmaktad\u0131r. Bu alanda vergiye ek olarak har\u00e7, resim ve \u015ferefiye gibi devletin insanlardan elde etmi\u015f oldu\u011fu b\u00fct\u00fcn gelirler yer almaktad\u0131r.<\/p>\n\n\n\n<p>Bununla beraber vergilere ili\u015fkin b\u00fct\u00fcn kurallar\u0131 i\u00e7erir. Vergi hukuku vergi m\u00fckellefi ve devlet aras\u0131nda vergi ili\u015fkisinden meydana gelen hak ve \u00f6devleri ele almaktad\u0131r. Bu ba\u011flamda ele al\u0131nan \u00e7e\u015fitli konular \u015funlar\u0131 i\u00e7ermektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tahakkuk ve tahsil.<\/li>\n\n\n\n<li>Vergilendirme i\u015flemleri.<\/li>\n\n\n\n<li>Vatanda\u015flar\u0131n vergi \u00f6devleri.<\/li>\n\n\n\n<li>Devletin vergilendirme yetki alanlar\u0131.<\/li>\n\n\n\n<li>Vergi yasalar\u0131n\u0131n uygulanmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Vergi borcunun \u00f6denmesi, zamana\u015f\u0131m\u0131 olu\u015fmas\u0131, takas veya terkis gibi fakt\u00f6rler vergi borcunu sona erdirmektedir. Vergi alan\u0131nda uyu\u015fmazl\u0131klar ve \u00e7\u00f6z\u00fcmlerin t\u00fcm\u00fc de bu alanda ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi Hukuku, vergi y\u00fck\u00fcml\u00fcl\u00fcklerini ara\u015ft\u0131ran hukuk birimidir. Devlet ve vatanda\u015flar aras\u0131ndaki vergi ili\u015fkisi ve insanlar\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fckleri bu b\u00f6l\u00fcmde ele<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[16],"class_list":["post-690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hizmetlerimiz","tag-vergi-hukuku"],"_links":{"self":[{"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/posts\/690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/comments?post=690"}],"version-history":[{"count":1,"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/posts\/690\/revisions"}],"predecessor-version":[{"id":691,"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/posts\/690\/revisions\/691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/media\/704"}],"wp:attachment":[{"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/media?parent=690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/categories?post=690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eremglobal.com\/hukuk\/index.php\/wp-json\/wp\/v2\/tags?post=690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}