DOI :10.26650/PB/SS10.2019.001.048   IUP :10.26650/PB/SS10.2019.001.048    Full Text (PDF)

Public Loss in the Actions and Acts of Taxation From the Viewpoint Public Fiscal Law

Yasemin TaşkınSalim Ateş Oktar

Basic assurance of taxpayers against fiscalist behaviours of officers responsible for tax transactions and inspections and member of commissions is tax jurisdictions. As a means protecting the taxpayer against such transactions of public officers cause some kind of unjust enrichment on behalf of taxpayer. Furthermore, the means of protecting public interest against unjust enrichment on behalf of tax payer is fiscal law which includes public expenditure law besides tax law. It can be expected that the taxpayers spend effort to obtain their rights under the motive of protecting their personal interests. Coming across such an effort is difficult in case of public interest violation. As a result of acting highly generous of officers responsible throughout the taxing process at times can reducing tax revenues and public resources. In case being reflected the defective will of public officers on administrative procedures and actions on public loss has been occured in the meaning in the Law no. 5018 titled Law of Public Fiscal Administration and Control. The decision procedure and action which cause the public loss whether a requirement of the task or not will be inquired within the frame of fiscal inspection law. If a loss matches up with the type defined in the Law no. 5018, an obligation of the indemnity will be occurred. In addition the sanctions of discipline and criminal law will be implemented.

JEL Classification : K34 , K39


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