Seçilmiş Bazı OECD Ülkelerinde Mükellef Hakları: İngiltere, ABD, Avustralya ve Kanada

Demokratik toplumlarda mükellefler, vergilendirmeye ilişkin mevzuatı düzenleyen ve vergi kanunlarına uymak amacıyla yapılması zorunlu olan mükellef haklarına sahiptirler. Kavram olarak mükellef hakları, vergi mükellefleri ve devlet arasında ortaya çıkan hukuki ilişkilerde ve mükelleflerin vergiye gönüllü uyumunu sağlayan tanınmış haklar olarak ifade edilmektedir. Mükellef hakkının ortaya çıkışı ise, devletin vergilendirme yetkisinin sınırlandırıldığı dönem olan 1215 Magna Carta’ya dayanmaktadır. Mükellef hakları özellikle yirminci yüzyılın dördüncü çeyreğinden sonra önemli bir konu olmuştur. Günümüzde ise mükellef hakları, mükellef odaklı yaklaşımı ile vergi idarelerinin yeniden yapılandırılmasının önemli bir parçası olarak ortaya çıkmıştır. Birçok ülkede mükellef haklarının düzenlenmesi ve bu hakların açıklanması konularına önem vermektedir. Mükellef haklarının açıklanmasında öncü olan ülkeler arasında İngiltere (1986), ABD (1988), Avustralya (1997) ve Kanada (2007) gibi OECD ülkeleri olmaktadır. Bu çalışmada OECD ülkeleri içerisinde yer alan ABD, İngiltere, Avusturalya ve Kanada gibi ülkelerde yer alan mükellef hakları karşılaştırmalı olarak incelenecektir.

Anahtar Kelimeler:

: Mükellef Hakları, Mükellef Bildirgeleri, OECD Ülkeleri

Taxpayer Rights in Some Selected OECD Countries: UK, USA, Australia and Canada

In democratic countries, taxpayers will have the taxpayer a number of fundamental rights that regulate the legislations in relation to taxation and that are legally compelled to be passed to abide by the tax acts. As a concept, taxpayer rights are defined as vested interests that enable the voluntary compliance of the taxpayers with the taxes in legal relationships to come out between the government and taxpayers. The emergence of taxpayer rights dates back to Magna Carta in 1215 when the taxation authority of the government was restricted. Taxpayer rights gained prominence especially after the fourth quarter of 20th century. But today, taxpayer rights have emerged as a significant part of the restructuring of tax offices by means of the taxpayer-oriented approach. Besides, quite many countries attach importance to the regulation of taxpayer rights as well as the declaration of these rights. The countries that are in the leading positions in the declaration of taxpayer rights include the OECD countries such as United Kingdom (1986), USA (1988), Australia (1997) and Canada (2007). This paper seeks to make a comparative investigation of the taxpayer rights in OECD countries such as USA, United Kingdom, Australia and Canada.

Keywords:

Taxpayer Rights, Taxpayer Bill of Rights, and OECD Countries,

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