Vergi devleti, vergi otoritesinin iradi, takdiri ve ihtiyari kararlar alarak vergileme yetkisini keyf\u00ee olarak kullanmas\u0131 ve bunun neticesinde a\u011f\u0131r, haks\u0131z ve adaletsiz vergiler koymak suretiyle s\u00f6m\u00fcr\u00fcs\u00fc yapmas\u0131d\u0131r.\u00c7o\u011funluk iktidar\u0131n\u0131 ele ge\u00e7irip parlamentodan yasalar \u00e7\u0131karmak vergileme yetkisine asla me\u015fruiyet kazand\u0131rmaz. Anayasada yer alan \u201ckanun\u00eelik ilkesi\u201d tek ba\u015f\u0131na vergileme yetkisinin k\u00f6t\u00fcye kullan\u0131lmas\u0131n\u0131n garantisi olamaz. Hele ki y\u00fcr\u00fctme organ\u0131n\u0131n keyf\u00ee karar ve talimatlarla, kararnamelerle, torba yasalarla vs. vergisel d\u00fczenlemeler yapmas\u0131 asla kabul edilemez. S\u00f6z\u00fcmona milletin iradesi ile temsil yetkisini alan h\u00fck\u00fcmetler ve parlamentolar her istedi\u011fi konu \u00fczerine vergi koyamazlar; vergi oranlar\u0131n\u0131 istedikleri anda indirip, y\u00fckseltemezler; kendi keyf\u00ee iradelerine g\u00f6re mali aflar getiremezler; vergi kanunlar\u0131n\u0131 geriye do\u011fru y\u00fcr\u00fctemezler; belirli ki\u015fi ve gruplara vergi ayr\u0131cal\u0131klar\u0131 ya da imtiyazlar\u0131 sunarak vergi ayr\u0131mc\u0131l\u0131\u011f\u0131 yapamazlar.Modern \u00e7o\u011funluk\u00e7u demokrasilerin hastal\u0131klar\u0131n\u0131 te\u015fhis etmek kolay, ama tedavisi bir o kadar zordur. Vasatl\u0131k hukukunu uygulayan keyf\u00ee vergi devletinin vergi zulm\u00fc ve vergi s\u00f6m\u00fcr\u00fcs\u00fc belki bir g\u00fcn Modern Sisifos\u2019lar\u0131n uyanmas\u0131n\u0131 sa\u011flar ve belki bir g\u00fcn Modern Magna Carta Libertatum yeniden yaz\u0131lm\u0131\u015f ve ilan edilmi\u015f olur. G\u00fcn gelir, \u201ctemsilsiz vergileme olmaz\u201d ilkesi \u201cs\u0131n\u0131rs\u0131z ve keyfi vergi olmaz\u201d slogan\u0131na d\u00f6n\u00fc\u015f\u00fcr ve ger\u00e7ek anlamda bir anayasal hukuk devleti ve anayasal vergi devleti tesis edilmi\u015f olur.<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergi devleti, vergi otoritesinin iradi, takdiri ve ihtiyari kararlar alarak vergileme yetkisini keyf\u00ee olarak kullanmas\u0131 ve bunun neticesinde a\u011f\u0131r, haks\u0131z ve adaletsiz vergiler koymak suretiyle s\u00f6m\u00fcr\u00fcs\u00fc [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[20333,13043],"product_tag":[],"class_list":{"0":"post-738745","1":"product","2":"type-product","3":"status-publish","5":"product_cat-diger-ekonomi","6":"product_cat-ekonomi","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-divan-kitap","10":"pa_yazar-coskun-can-aktan","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/738745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=738745"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=738745"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=738745"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=738745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}