ArticlePDF Available

ANAYASA’DA BULUNAN KİŞİ HAK VE ÖDEVLERİ: VERGİ HUKUKU AÇISINDAN BİR DEĞERLENDİRME

Authors:
  • Nigde Omer Halisdemir University

Abstract

Anayasa, en genel anlamıyla devletin organlarını düzenleyen bir şema, bir düzendir. Diğer bir deyişle, devlet bünyesinde yer alan organların işleyişi ve yurttaşların haklarıyla ilgili temel hukuki hükümlerin yer aldığı, yasama, yürütme, yargılama erklerinin nasıl kullanılması gerektiğini gösteren yasalar üstü, toplumsal sözleşmelerdir. Çalışmanın konusunu oluşturan, Türkiye Cumhuriyeti Anayasası’nın ikinci kısmında yer alan temel hak ve ödevler başlığının ikinci bölümünde düzenlenen kişi hak ve ödevleri, toplu hak ve hürriyetleri, diğer bir deyişle sosyal hakları, dışarıda bırakan doğrudan bireyi ilgilendiren hükümlerin yer aldığı kanun maddelerinden oluşmaktadır. Bazı durumlarda bahsedilen hakların sınırlandırılması söz konusu olmaktadır. Bununla birlikte devlet, bu düzen içerisinde egemenlik gücüne dayanarak harcamalar yapmakta ve bunların finansmanını karşılamak amacıyla da kamu gelirlerine ihtiyaç duymaktadır. Devletin en temel kamu gelir kalemi, vergilerdir. Devlet, yurttaşlarından vergi toplarken, bireylerin temel hak ve hürriyetleri alanına girebilmektedir. Özellikle, özel hayatın gizliliği, yerleşme ve seyahat hürriyeti, haberleşme özgürlüğü ve mülkiyet ve miras hakkına ilişkin hükümlerde vergileme noktasında bir ilişki doğmaktadır. Çalışmanın özgün yanını, kişisel hak ve ödevlerin sınırlandırılması durumunda, vergi hukuku açısından incelenmesi oluşturmaktadır.
Ömer Halisdemir Üniversitesi
İktisadi ve İdari Bilimler Fakültesi Dergisi
Yıl: Temmuz 2017 Cilt-Sayı: 10(3) ss: 117-129
ISSN: 2564-6931
DOI: 10.25287/ohuiibf.305329
http://dergipark.gov.tr/ohuiibf/
ANAYASA’DA BULUNAN KİŞİ HAK VE ÖDEVLERİNİN
SINIRLANDIRILMASI: VERGİ HUKUKU AÇISINDAN BİR
DEĞERLENDİRME
İbrahim ORGAN1
Ali Gökhan GÖLÇEK2
Özet

       


 

maddelerinden  

            
           
           

          

Anahtar Kelimeler: Vergi Hukuku, An
LIMITATION OF PERSONAL RIGHTS AND DUTIES IN THE
CONSTITUTION: AN ASSESSMENT IN TERMS OF TAX LAW
Abstract
The Constitution is the main rules that regulates the mechanism of the state. In another saying, the
Constitution is the document that shows the basic legal provisions concerning the functioning of organs in the
state and the rights of citizens. The subject of the work, rights and duties held in the second part of the basic
rights and duties headings in the second part of the Constitution of the Republic of Turkey, are those which
contain provisions that concern the individual. In some cases it appears that the rights are restricted. The state
has to collect taxes in order finance of the public expenditure. While collecting taxes from citizens, the state
can interfere the field of fundamental rights and freedoms of individuals. There is a relationship with tax law
in provisions such as private secrecy, travel freedom, freedom of communication, and property and inheritance
rights. The unique aspect of the study is to examine the tax law in case of limitation of personal rights and
duties.
Keywords: Tax Law, Constitution, Fundamental Rights and Freedoms, Personal Rights.
1 Prof. Dr., Pamukkale ktisadi ve  Bölümü, iorgan@pau.edu.tr
2 aligokhangolcek@gmail.com
117
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Temmuz 2017; 10(3)
GİRİŞ
Hak ve hürriyet 
felsefi olarak Antik Yunan’da hürriyet
         bu kavramlar,
 Hak ve hürriyet 

  hürriyet gibi soyut ve dar bir hukuki

          
hürriyet 
     Oysaki hürriyet, “herhangi bir

durumu


      hürriyet    
          Hürriyetin

       . Bununla
birlikte, “ 

(TDK, 2017) olarak da ifade edilebilir.        

            
  -114).       

hürriyetlerin 
    -45).     maddesine
görülmektedir. Bu
maddeye göre, 


 ” (1982          

sosyal hukuk devleti
      iktisadi   

       bir gereklilik olarak görülmektedir. Bu
  
bireyleri koruyacak         
Sayar, 1970: 87). Bu kapsamda devlet, egemenlik gücünü kullanarak
        
     hürriyetler  
belirli noktalarda bu hak ve hürriyetleri 

hürriyetlerinin,
 temel hak
ve hürriyet  
     hürriyetler üzerinde bir etkiye sahiptir.
Ça  
118
İbrahim Organ & Ali Gökhan Gölçek
       
nedenlerden ötürü v örnekler üz
            

I. 1982 ANAYASASI ÖZELİNDE TEMEL HAK VE ÖDEVLER
hürriyetlerin 
bir belgedir. 
Günümüzdeki anlamda
anayasa, 18. y         
           
       

        hürriyet gibi kavramlar daha

Hak ve hürriyetin        
hürriyetin  Öte yandan
hürriyet hürriyetin 
 Nhürriyet
 Hürriyet, bütün engel urum
(Güriz, 2007: 136), eylemde bulunma veya bulunmama gücü (Locke, 2004: 186) olarak
hürriyet-      
        
    Montesquieu ise hürriyeti    
yapabilme olarak  ; Kapani, 1993: 5). Özetle, hürriyet hukuk öncesi
hürriyet,
             -8).
  hürriyeti       Hak ve hürriyet
kavra         

Günümüzde anayasalarda yer alan hak ve hürriyetler     
Milletler Genel Kurulu’nun 2   
bütün insanlar özgür, onur ve haklar
Hürriyet i, üç ve
dördüncü maddelerinde devam etmektedir. “
zin
bu Bildirge ile ilan olunan bütün haklardan ve bütün özgürlüklerden yararlanabilir
Hiç kimse kölelik veya kulluk

Türkiye’de  
         söz konusu anayasada yer
     sadece   , ekonomik ve sosyal
  1924 Anayasas     
on dokuz her Türk

olan hürriy” (1924
 , T    
             
 

119
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Temmuz 2017; 10(3)
           rmdan

2015: 39). z konusu
anayasa ile 

           
bugüne d      -hürriyet dengesinde otoritenin
  Bir önceki anay     hürriyetlerin 
 ” deyimi, 

Temel Haklar ve Ödevler       
  maddeye kadar devam 
bölümü “      
Sosyal ve Ekonomik Hak ve Ödevler” yer almakta ve bu haklar “ ” olarak
nitelendirilmektedir. 67. ve 74.   Siyasal Hak ve Ödevler” ifade
” olarak belirtmek mümkündür. 
           
” gerekçesiyle hürriyetlerini “temel
1992: 6). 

Tablo 1: Türkiye Cumhuriyeti Anayasası, İkinci Kısım: Temel Hak ve Ödevler
Temel Haklar ve Ödevler
Genel Hükümler (m. 12-16)
Temel hak ve hürriyetlerin nitel




Kişinin Hakları ve Ödevleri (M. 17-40)
K






Din ve vicdan hürriyeti (m. 24)


Bilim ve sanat hürriyeti (m. 27)



Ka        


Dernek kurma hürriyeti (m. 33)

120
İbrahim Organ & Ali Gökhan Gölçek

Hak arama hürriyeti (m. 36)
Kanuni hâkim güvencesi (m. 37)



Sosyal ve Ekonomik Haklar ve Ödevler (m. 41-65)

evi (m. 42)

Toprak mülkiyeti (m. 44)







Sendikal faaliyet (m. 52)*










Tarih, k


Siyasi Haklar ve Ödevler (m. 66-74)

Seçme, seçilme ve siyasi faaliyette bulunm


Hizmete girme (m. 70)
Mal bildirimi (m. 71)
Vatan hizmeti (m. 72)
Vergi ödevi (m. 73)

* Mülga: 23.7.1995-4121/3 md.

        hürriyetler   
maddesinde “     ez temel hak ve

121
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Temmuz 2017; 10(3)
       Söz konusu hükümde, temel hak ve
hürriyetlerin 

(Güriz, 2007: 42).      
           
    Hürriyet    nayasada geçen hükümler
hürriyethak” olarak 
    ”, “ ” gibi. Özetle  
.

düzenleme bulunmaktad       
vazgeçilmez temel hak ve hürriyetlere sahiptir 
      dikkat çekmektedir.   
i      
temel hak ve hürriyetlerin vazgeçilmezlik ilkesi,

     Temel Hak ve Hürriyetleri  
Hürriyetleri 
 

Bununla birlikte  ” da
           

   
        unlar, “ ” (1982
 -23),   -34), “ ” (1982
        - 
-37).
II. 1982 ANAYASASI KAPSAMINDA KİŞİ HAKLARI VE ÖDEVLERİNİN VERGİSEL
BOYUTU

Bu yetkinin temelinde devletin egemenlik   
           
 ginay, 1990: 30; Öncel vd., 2012: 33; Uluatam, 2009:257). Devletin vergi
toplayabilmesi ve salabilmesinde en önemli ölçüt, egemenlik kriteridir. Devlete vergilendirme
        Temsili demokrasilerde
          
” ifadesi yer a 
      ilen temsilcilerine devrederler.

 
         

         r   
 2012: 33).
1924
 1924

122
İbrahim Organ & Ali Gökhan Gölçek
T


      

           


          
 

anca      
maddesine “

 

         

    
    



   
       
          
Bakanlar Kuruluna verilebilir”.

            
        
(Shultz & Harris, 1965: 62). Bununla birlikte, modern demokrasilerde vergilendirme yetkisi, yasama
           
olarak 
        
n 11. maddesinde
   
        ” ifadesi yer

hürriyetlerine müdahale
edebilir. Modern anayasalarda . Bu

vd., 2012: 39). 
Temel hak 
          

Cumhuriyetin gereklerine 
temel hak ve hürriyetler     dir. Böyle bir
düzenlemeyle temel hak ve hürriyetlerin, ttir.


Sosyal
ve Ekonomik Haklar ve Ödevler
 
haklara “istem        “sosyal
haklarda denilmektedir (Gözler, 2000).       
         
hürriyetlerdir 
123
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Temmuz 2017; 10(3)
 ki          

         
     koruyucu haklar” olarak da bilinmektedir (Gözler,

konusu olacak ve durumun iptali gerekecektir.
Vergi hukuku, “
            ” olarak
 hürriyetlerinin 

A        
maddesinde;
Hiç kimse 
 


   Ülkemizde 1942-   k Vergisi3 

Vergis         umumi
hizmetlerde veya belediye hizmetlerinde      vergisini
     , Erzurum ve Sivrihisar’da ise yol
       ). Ancak
          

Söz konusu hükümde “

ola       

          

5.1.1965, 198/1)4.
3           ”un birinci
maddesinde, “ir defaya mahsus
            
              
mamen ödeyinceye kadar memleketin herhangi bir yerinde bedeni kabiliyetlerine göre askeri mahiyeti haiz

e tayin olunur
4 “d
özet olarak Köy Kanununun bu maddelerinin      
             ceza müeyyidesi

           da



              
               
 mükellefiyet yükletilmesi anlam

           
       
 
Ancak Anayasa Mahkemesi 442

davan
124
İbrahim Organ & Ali Gökhan Gölçek
          

         
          

            
,
   
          



            
          
Kanunu’nun 358. ve 363. maddelerinde vergi      
          iillerin

söz konusu 
Bunun


” ile ilgili hüküm ise 20.

           




           
aranamaz ve bunlara el konulamaz.”

           
        
 dâhil 

(VUK, m. 127), arama (VUK, m. 142) ve bilgi toplama (VUK, m. 148-151) gibi eylemler, vergi
stermektedir. 
Kanunu’nun 142. maddesinin uygulanabilmesi için hâ
   
hükümde vergi idaresi elema

Usulüne
 hâkim   
          

             

        iyetine


        hükmü yer
          
Vergisi’       Ülkemizde “deprem
125
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Temmuz 2017; 10(3)
vergisi           oranlarda
         
 

            
etkilemektedir.



          
         


Daha
           
          

          
birçok h
           
Ancak Anayasa Mahkemesi’nin 18.10.2007 tarihli ve 4/81  
          
önündeki önemli bir engel kal
Vergisi ve Özel Tüketim Vergisi gibi harcama ve servet vergilerinin 
 
   
  






           lmekle
          
         Türkiye’de 1961
      
          

          

        
kullanma yükü 
herkes


   
). 
     
            

   

126
İbrahim Organ & Ali Gökhan Gölçek
          

         
gösterilebilmekt          

  ” ifadesi yer almakta ve bu maddede devletin toplumun
       (Akad ve
Dinçkol, 2004: 142). 
          
         
hürriyetler


            teliktedir.

           

         

           

(Öncel vd., 2012: 44).
         intikal vergisine koyulacak yüksek vergi

        
hürriyetler 
          
kanun maddesinde “
           ” ifadesi yer
           

Ancak 6183 S     (…)
         
    ” denilmektedir. Kendisine ödeme emri teb

          
olumsuz etkilemektedir. Buna istinaden Anayasa Mahkemesi’ne götürülen bu durum, mahkeme
 ;
(…)       
  
          
         

5.
Anayasada yer         
  görülmektedir.
5            
      rgi Mahkemesi
             
     
. 
127
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Temmuz 2017; 10(3)
SONUÇ
         Devletin

 
       
          

hürriyetlere 
söz konusudur. Bu tür uygulamalar, hak ve hürriyetleri 
Anayasada vergi konulurken “mali güç ilkesi
        . Özellikle kazanç
        
vergilendirilmesinde, kazanç 
 Bununla

çerçeve ile 
        
mümkündür. Bu minvalde, özellikle temel hak ve hürriyetler konusunda mevcut hukuk 


         
gerekmektedir.
KAYNAKÇA
Akad, M. & Dinçkol, B. V. (2004). Genel Kamu Hukuku
Ankara: Ankara

Kamu Hukuku
Aktar, A. (2004).  
TBB Dergisi, (80), 1-30.
http://tbbdergisi.barobirlik.org.tr/m2009-81-501
Anayasa Hukuku
Atar, Y. (1991). Vergi Hukuku Genel Esaslar
Vergilendirme Yetkisi
. 
 
.

  .    ”.
http://www.mevzuatbankasi.com/portal/konuk_yazarlar/mevzuat.asp?kategori=35&id=106
0

128
İbrahim Organ & Ali Gökhan Gölçek
Erginay, A. (1990). Kamu Maliyesi
EroAnkara Üniversitesi Siyasal Bilgiler
Fakültesi Dergisi, (29,1), 113-123.
Giovanni, S. (1977).   , (çev. E. Özbudun). Ankara: Yetkin

Gözler, K. (2000). “Temel Hak ve Hürriyetler”.
http://www.anayasa.gen.tr/temelhakvehurriyetler.htm

Güriz, A. (2007). Hukuk Felsefesi. Ankara: Siyasal Kitabevi.
Hayek, F. A. (2004). Kölelik Yolu 
         
http://www.danistay.gov.tr/upload/insanhaklarievrenselbeyannamesi.pdf. (2.03.2017).
  .

Kapani, M. (1993). Kamu Hürriyetleri
XIII. Türkiye
Maliye Sempozyumu 1998 Bodrum      ve
-246.
        Hukuki Perspektifler
Dergisi, (5), 238-245.
Locke, J. (2004).          
.
Melnik, S. (2006). Özgürlük, Refah ve Demokrasi Mücadelesi, (çev. A. Yayla). Ankara: Liberte

Mumcu, A. & Küzeci, E. (2007).        
. Ankara: Turhan Kitabevi.
Kamu Maliyesi Teorisi
Vergi Hukuku. 
Özdek, Y. (1993). 
En
Sabuncu, Y. (2007). 
Sayar, N. S. (1970). Kamu Maliyesi. 
Sencer, M. (       
(14,1), 3-12.
Shultz, J. W. & Harris, L. (1965). American Public Finance. New Jersey: Prentice-Hall Inc.
TDK. (2017). Büyük Türkçe Sözlükarih Yüksek Kurumu
    
http://www.tdk.gov.tr/index.php?option=com_bts&view=bts. 02.03.2017.
Vergi Usul Hukuku
Kamu Maliyesi
Uluatam, Ö. (2009). Kamu Maliyesi

129
ResearchGate has not been able to resolve any citations for this publication.
Yabancıların Türkiye'deki Taşınmaz Mülkiyet Hakkı
  • S Levi
Levi, S. (2005). " Yabancıların Türkiye'deki Taşınmaz Mülkiyet Hakkı ", Hukuki Perspektifler Dergisi, (5), 238-245.
İnsan Anlığı Üzerine Bir Deneme
  • J Locke
Locke, J. (2004). İnsan Anlığı Üzerine Bir Deneme, (çev. V. Hacıkadiroğlu). İstanbul: Kabalcı Yayınevi.
Özgürlük, Refah ve Demokrasi Mücadelesi, (çev. A. Yayla)
  • S Melnik
Melnik, S. (2006). Özgürlük, Refah ve Demokrasi Mücadelesi, (çev. A. Yayla). Ankara: Liberte Yayınları.
İnsan Hakları ve Kamu Özgürlükleri: Kavramlar, Evrensel ve Ulusal Gelişimleri
  • A Mumcu
  • E Küzeci
Mumcu, A. & Küzeci, E. (2007). İnsan Hakları ve Kamu Özgürlükleri: Kavramlar, Evrensel ve Ulusal Gelişimleri, Bugünkü Durumları. Ankara: Turhan Kitabevi.
Kamu Maliyesi Teorisi. İstanbul: Beta Yayınevi
  • H Nadaroğlu
Nadaroğlu, H. (2000). Kamu Maliyesi Teorisi. İstanbul: Beta Yayınevi.
İnsan Hakkı Olarak Çevre Hakkı
  • Y Özdek
Özdek, Y. (1993). İnsan Hakkı Olarak Çevre Hakkı. Ankara: Türkiye ve Orta Doğu Amme İdaresi Enstitüsü (TODAİE).
Anayasaya Giriş Ek: 1982 Anayasası
  • Y Sabuncu
Sabuncu, Y. (2007). Anayasaya Giriş Ek: 1982 Anayasası. Ankara: İmaj Yayıncılık.