Tez No	İndirme	Tez Künye	Durumu
189322		Türk vergi hukukunda idarenin takdir yetkisi / The Discretionary power of the administration in Turkish tax law Yazar:ÜMİT SÜLEYMAN ÜSTÜN Danışman: PROF. DR. RİFAT ORTAÇ Yer Bilgisi: Selçuk Üniversitesi / Sosyal Bilimler Enstitüsü / Kamu Hukuku Ana Bilim Dalı Konu:Hukuk = Law Dizin:	Onaylandı Doktora Türkçe 2006 300 s.
Türk Vergi Hukukunda idarenin Takdir YetkisiÖZET9HUJL KXNXNX LOH LGDUH KXNXNX DUDVÕQGD oRN VÕNÕ ELU LOLúNL YDUGÕU øGDUHhukukuna ait birçok kavram vergi hukukunda da geçerlidir. Bu kavramlardan biri detakdir yetkisidir. Takdir yetkisi genel olarak, idarenin serbest karar alabilme yetkisiRODUDNWDQÕPODQDELOLU9HUJL KXNXNXQXQ WHPHO LONHOHULQGHQ ELUL YHUJLOHULQ NDQXQvOL÷L LONHVLGLU %X LONHYHUJLOHULQ DQFDN NDQXQOD NRQXOPDVÕQÕ YHUJLOHQGLUPH \HWNLVLQH \DVDPD RUJDQÕQÕQ VDKLSROPDVÕQÕ LIDGH HGHU %X LONH D\QÕ ]DPDQGD YHUJL LGDUHVLQLQ YHUJLOHQGLUPH DODQÕQGDROGXNoDVÕQÕUOÕELUWDNGLU\HWNLVLQHVDKLSRODELOHFH÷LDQODPÕQDGDJHOPHNWHGLU%DNDQODU .XUXOX YH 0DOL\H %DNDQOÕ÷Õ YHUJL LGDUHVL LoLQGH \HU DOPDNWDGÕU$QD\DVD\D J|UH %DNDQODU .XUXOXQD YHUJL RUDQODUÕ NRQXVXQGD DúD÷Õ YH \XNDUÕ VÕQÕUODUÕEHOLUWLOPHN úDUWÕ\OD GH÷LúLNOLN \DSPD \HWNLVL YHULOHELOLU $\UÕFD 0DOL\H %DNDQOÕ÷Õ GDoHúLWOL L]LQOHULQ YHULOPHVL YH EHOOL NDUDUODUÕQ DOÕQPDVÕQGD WDNGLU \HWNLVLQH VDKLSWLU7DNGLUNRPLV\RQODUÕQÕQGDED]ÕGXUXPODUGDPDWUDKYHoHúLWOL|OoOHULQEHOLUOHQPHVLQGHWDNGLU\HWNLVLEXOXQPDNWDGÕU9HUJLOHULQ NDQXQvOL÷L LONHVLQGHQ GROD\Õ YHUJL LGDUHVLQH oR÷XQOXNOD WDOv NRQXODUDLOLúNLQWDNGLU\HWNLVLWDQÕQPDNWDGÕU
The Discretionary Power of the Administration in Turkish Tax LawABSTRACTThere is a strong relationship between administrative law and tax law. Many ofthe administrative concepts are used in tax law. One of these concepts is discretionarypower.Discretionary power generally means that the authority to make decisions whichare granted to administration.The principle of legality is one of the basic principles of tax law. It means that notax should be taken without depending on a tax code and taxation power belongs to theparliament. This principle also means that tax administration can only have a limiteddiscretionary power in tax law.The Council of Ministers and the Ministry of Finance are also a part of taxadministration.According to the constitution, the parliament can grant discretionary power tothe Council of Ministers concerning tax rates. The Council of Ministers has beengranted with the authority to amend tax rates or the amounts subject to tax. Also theMinistry of Finance has discretionary power on giving various permissions and takingcertain decisions. Estimation Comissions have also discretionary power on determiningof tax assessment.Because of the principle of legality, tax administration has mostly been grantedwith discretionary power on secondary matters about taxation.