Taxpayers’ rights and missing

20-30 years ago, the understanding of this tax, everyone would be required to, does not need to be taken by force was a public revenue. Definition of tax “element of algebra” was one of the important elements of the weight.

But in recent years, especially in the economy of the state and the state of understanding to exchange at a glance, the field of human rights and the rule of law and economic globalization, the process of understanding the concept of distance traveled törpüledi slightly.

Indeed, the states in this process, to fight against the informal economy, often in front of the taxpayer in the tax collection, tax collection disputes instead of struggling with applications, ie, “even though the taxpayer” instead of collecting the tax, “mükellefle with the” tax collection, the “voluntary compliance” based on perceived advantages of the systems of tax collection. This is the essence of the new approach “to give priority to the taxpayer and to respect his rights” created.

At this stage, the taxpayers what they want looked at. Simple demands of the taxpayers. Requests, transparency, fairness, accurate and fair application, such as respect for the rights was based on the basic points.

For this purpose, many states, the rights of taxpayers “taxpayer bill of rights” or “taxpayer rights, privileges,” as agreed. The rights recognized in this way, systems administration, law, adopting the Anglo-Saxon countries and the broad discretion of the administration to recognize the rights of legal action in the form of the general operations of the laws of our countries, such as Continental Europe, adopting the principle of law was adopted, by writing. Leadership in these countries, Great Britain, America and Australia pulled. These countries, Canada, France, Norway, Italy, Netherlands, Spain, Bulgaria, Argentina, Ghana, Uganda, and was followed by many countries.

Acceptance tests of the taxpayer’s rights when those rights in the form of general and special rights occurred, other than the general emphasis on collective rights, the general law, tax agencies and private rights in the acceptance of special tax arrangements were put around the laws.

We also emulated them, the Revenue Administration web page were manifesto of taxpayer rights. But what worked, nor has other connotations. Because it was not a legal document, did not deserve established. Any declaration of a right is already clear that it is not possible with the ihdasının. So what the administration of this declaration, I was living before the taxpayer nor the judiciary.
In order to ensure the constitutional rights of the taxpayer before the tax legislation in conflict with constitutional provisions should be removed and screened for commands. Here is an example. 49, reiterated the Tax Law which took part in the land values ​​and real estate tax against the decisions of the commission relating to the determination, restricting the rights of taxpayers to sue provision of the constitution “may be brought against all the administrative proceedings,” said 125th Clause 33 of the rights to freedom of search contrary to article and should be removed. Here, the “cases would be too”, “committing slow judiciary,” the question, one of the defense of this provision. Because the cases of the same place and be seen by combining all of these criticisms reflect the assumption that the simpler rules of procedure be eliminated.

Most of the violations of taxpayer rights, tax investigations. Belirlenmemesi law review period, the taxpayers surveyed in late payment penalty turns. Delaying the time to examine elements of the review or investigation to begin late yaymasının or the public or the judiciary responsible for the slow work, probably not the taxpayer.

Observations, review books and documents of taxpayers tutanaksız staff to take delivery of a violation of other rights. Even if you leave the coat checkroom for dispensing a voucher or receipt, which represents a business’s financial position and the principal determinant of the receipt of books and documents makbuzsuz is not possible to explain. Majority of paperwork, record editing, such as difficulty in the grounds therefore, is not a justification that can be reputation.
Taxpayers, tax examinations and records, or information from the World stage and reconciliation talks, the sides of their lawyers and / or financial brokers must also recognize the right to possession and, if necessary danışabilme them. In practice, this right of the taxpayer, while providing many review element of this right shall be prepared as a legal right.

Elements of the review, the review is positive, the results can not be found, and the difference in taxable income to report in writing and must be brought to the taxpayer in these reports should be notified.

Taxpayers, Company management when they open a case against the interest to be credited to stop functioning or to make reservations if payment bulunarak record declaration, according to the decision back to court when they have paid taxes, are entitled to interest for the intervening period. Here, after many years of interest-free return of the money in violation of a right.
To fully use the search for the rights of taxpayers and judicial ways, the rights of the reports compiled in a reference to another report, in notification referred to in the report should be made mandatory. Here is another’s, and the privacy policy referred to in the report, such grounds, not on a quest for another taxpayer rights.
This list can be given. It is possible to duplicate the list in the legislation proposals will carry hard to find them.

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