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This study aims to explain the position of tax debt and labour right in bankruptcy. The legal research method used in this research using normative research, the legal rules and legal principles used related to bankruptcy law, tax law and labour law will be a reference in describing the problem of the position of tax debt and labour right in bankruptcy cases. The Taxation Law gives a special treatment and higher position on which the tax debt is first to be paid by the debtor and followed by the right borne by the separatist creditor. On the other hand, Law Number 13 of 2003 concerning Employment also regulates that the labour of the wages and other rights of the labour and positioned the labour as preferred creditor on which the privilege is given by the law. However, there are no statements in the Employment Law that stated the position of labour as a preferred creditor is higher than separatist creditor in the matter of bankrupt as what the Taxation Kaw expressed creditor is higher than the separatist creditor within the matter of tax payment. That distinction seems positioned the preferred creditor status of labour is lower than the position of separatist creditor on the matter of right fulfillment in bankruptcy. It is certainty that the statement which stated that the collection of tax debts have the right to preceded than other debts does not fit in this matter. Eventually, there is a decision of Constitutional Court Number 67/PUU-XI/2013 that provides a change within the position labour’s right on the matter of bankruptcy.

El presente trabajo de investigación versa sobre el estudio de las limitaciones establecidas a la compensación de pérdidas tributarias (concretamente, el “Sistema A” y el “Sistema B”), y tiene por finalidad determinar si dichas limitaciones resultan legítimas a la luz de principios que rigen nuestro sistema tributario tales como el principio de capacidad contributiva.

One of the most important determinants of the efficiency of tax revenue collection is the business cycle. Due to liquidity problems of entrepreneurs, increased tax evasion rates, decline in taxpayers’ income and consumption an economic crisis may lead to substantial increase in tax arrears. In the European Union members states tax arrears pose more or less a problem for governments and tax authorities. According to the data presented by the Greek Ministry of Finance taxpayers’ debt in Greece at the end of 2014 reached nearly 70 bln EUR. While the share of undisputed tax arrears in tax revenue collection equalled for this country in 2010 nearly 90.0% in such member states as Austria, Germany, Denmark it did not exceed 2.5%. The article overviews the main indicators of the performance of tax debt collection in the European Union member states. The basic aim of this article is however to compare the stock and structure of tax debt and the efficiency of tax debt collection in Germany, Poland and the United Kingdom.

The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification of tax losses of the Consolidated budget of Ukraine. Methodology. Most modern scholars interpret the tax gaps as the amount of taxes that were not received with the budget as a result of shadow economy, tax evasion and the existence of tax debt. However, considerable asymmetry of the tax component of the state budgetary resources also arises due to budget losses of all levels as a result of providing tax exemptions. In modern economic literature such losses are considered as tax expenditures. We consider tax losses a generalizing concept including potential amounts of tax revenues that the state and local budgets have not received as a result of the existence of the phenomenon of “tax gaps” and “tax expenditures”, and the amount of losses of the state budgetary resources in terms of their tax component is equal to the sum total of tax exemptions provided, unsettled tax debt of economic agents and the loss of tax revenue due to the operation of shadow economy. The study is based on the analysis of tax losses of budgetary resources of Ukraine during the period of time from 2004 to 2014. The results of the study showed enormous losses of budgetary resources in Ukraine due to the imperfection of the tax system, spread of undisclosed operations, tax evasion, and inefficient fiscal policy implementation. The Consolidated budget loses the amounts of monetary funds, equal to an average of 53.30% of actual revenue over the period studied. Total tax losses of the state budgetary resources in 2014 are equivalent to the total actual expenditures of the Consolidated budget of Ukraine on social protection and social security, defense, public order, security and judicial authorities. Even taking into account the point of view of foreign economists that only 1/3 of the tax gap can be converted into actual tax revenues in case of implementing measures of legalization of the economy, additional budgetary resources of the Consolidated budget of Ukraine obtained due to the elimination of tax gaps would be significant. It was determined that the effective management of tax gaps and tax expenditures and, consequently, a decrease in tax losses of budgetary resources will ensure the correction of fiscal asymmetries and imbalances, will contribute to achieving fiscal equilibrium, will cause a synchronization of fiscal and monetary policy, and as a result, will reduce the need of Ukraine in loan financing and its debt bondage. Practical implications. Justification of the conclusion that the major reserves to increase the tax component of budgetary resources of the state with preventing tax losses lie exactly in the plane of fiscal policy optimization and legalization of assets of business entities, allows to develop areas of improvement tax forms of financing public spending. Value/originality. The data obtained are able to provide a better understanding of the causes of public finances imbalances in Ukraine and ways of their stabilization.

Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is lacking. We provide the first evidence from the field, exploiting comprehensive administrative tax data and the introduction of a novel naming-and-shaming policy in Slovenia in 2012. The policy aims to reduce outstanding tax debt among the self-employed and corporations. Our empirical strategy exploits the variation across taxpayers in ex ante exposure to the shaming policy. We find that taxpayers reduce their tax debt by 8.5% to avoid shaming, particularly in industries where reputational concerns are likely to be important. The publication of the first naming-and-shaming list further reduces tax debt among shamed taxpayers because of social learning. This effect, however, is marginal in terms of revenue and tapers off quickly.

Tasfiye, infisah eden veya feshine karar verilen kurumun malen ve hukuken sona erdi-rilme sürecidir. Bu süreçte kurumun alacakları tahsil edilir, borçları ödenir, eğer geriye artı bir değer kalırsa ortaklar arasında paylaştırılır.Bir kurumun tasfiyeye girmiş olması, vergisel yükümlülüklerini sona erdirmez. Tasfiye sürecinde de kurum normal faaliyet döneminde tabii olduğu bir takım vergisel yükümlü-lükleri yerine getirmeye devam eder. İlgili husus KVK md. 17'de düzenlenmiştir. KVK md. 17 gereğince ?her ne sebeple olursa olsun tasfiye haline giren kurumların vergilen-dirilmesinde hesap dönemi yerine tasfiye dönemi geçerli olur.?Tasfiye, kurumun tasfiyeye girdiğine ilişkin genel kurul kararının tescil edildiği tarihte başlayacak ve tasfiyenin sona ermesine ilişkin kararın tescil edildiği tarihte de sona ere-cektir. Bu süreçte her hesap dönemi bir tasfiye dönemi olarak kabul edilecektir.Tasfiye dönemlerine ilişkin beyannameler, her tasfiye döneminin bitimini takip eden dördüncü ayın yirmi beşinci günü mesai bitime kadar verilecek, otuzu mesai bitimine kadar da tarh edilen vergi ödenecektir. Ancak son tasfiye dönemine ilişkin beyanname tasfiyenin bitiminden itibaren otuz gün içinde verilecek ve aynı süre içinde tarh edilen vergi ödenecektir.Tasfiye halindeki kurumların vergi matrahı tasfiye kârı olup; bu da tasfiye dönemi ba-şındaki servet değeri ile tasfiye dönemi sonundaki servet değeri arasındaki olumlu fark-tır. Tasfiye kârı hesaplanırken KVK md. 17/4a, 17/6, 8, 9, 10, 11 ve GVK md 40 hü-kümleri dikkate alınacaktır.Tasfiye beyannamesi verildikten sonra tasfiye memurları vergi dairesinden tasfiyenin incelenmesini bir dilekçe ile isteyecekler ve dilekçenin verilmesinden itibaren en geç 3 ay içinde incelemeye başlanacak ve inceleme 1 ay içinde tamamlanacaktır. Ancak ku-rumdan aranan vergilerin sonucu alınıncaya kadar tasfiye memurlarının KVK md. 17' den doğan sorumluluğu devam edecektir. Tasfiyeden vazgeçilmesi halinde kurum hak-kında tasfiye hükümleri uygulanmayacaktır. It is the process in which the business undergoing liquidation, dissolution or a resolution of termination is granted. Claims of the business within this process shall be collected, its obligations are paid in case assets remain behind such assets are shared by the stakeholders.A business going through liquidation does not terminate its tax obligations. During the liquidation process, the business shall fulfill a set of tax obligation it is subject to. The relevant aspect is arranged in Section 17 of the Corporate Tax Law. Pursuant to Section 17 of the Corporate Tax Law, ?the liquidation for any reason whatsoever?. Liquidation commences on the date the board resolution about the business entering liquidation process in registered and terminated on the date the board resolution concerning the termination of liquidation is registered. In this process, each fiscal term shall be admitted as a liquidation term.Statements pertaining to the liquidation terms shall be submitted until the evening of the 25 th. day of the fourth month following end of each liquidation term and the imposed taxes shall be paid until evening of the 30 th day of the very month. However, statement pertaining to the last liquidation term shall be submitted within 30 days from the completion of liquidation and the imposed taxes shall be paid within the same period.Tax assessment of businesses under liquidation is the liquidation profit which stands fort he difference between the property asset at the beginning of the liquidation term and the property asset at the and of the liquidation term. While liquidation profit is calculated provisions given by Section 17/4a, 17/6, 8, 9, 10 and 11 of the Corporate Tax Law and Section 40 of the Income Tax Law shall be considered. Upon submission of liquidation statement, liquidation officers shall with a duly written application request the tax office examines the liquidation. After the application is submitted, examination shall start within 3 months from application date and examination shall be completed with 1 month. However, until the result of the taxes sought are obtained, responsibilities of liquidation officers under Section 17 of the Corporate Tax Law shall continue. In the event of waiver form liquidation, liquidation provisions shall not be applied against the business. 145

Vergi suçları kendi içinde; idari vergi suçları ve kamusal vergi suçları olmak üzere ikiye ayrılmaktadır. İdari vergi suçları idare tarafından değerlendirilmekte ve ceza kesme işlemleri idare tarafından yapılmakta iken; kamusal vergi suçlarında ise adli yargı makamları tarafından adli süreç gerçekleştirilmekte ve gerekli görüldüğü takdirde yine adli makamlar tarafından cezaya hükmolunmaktadır. Vergi suçlarının özel oluşum biçimleri olan iştirak, tekerrür ve birleşme durumlarına idarenin ve dairi yargı anlayışı ile adli yargı anlayışı arasında ciddi farklar ortaya çıkmakta, idarenin kestiği bir ceza için temyize giden ve cezadan vazgeçilen bir durumda, aynı suçtan adli yargı makamlarınca cezaya hükmedilmiş bulunulmaktadır. Buda yargıya olan güvenin azalmasına sebebiyet vermektedir. Vergi suçlarına idarenin ve ceza mahkemelerinin arasındaki görüş farkından doğan uyuşmazlıkları ortaya koymak ve mümkün olduğunca gidermek amacı ile bu tez çalışması yapılmıştır. Bu sorunun oluşturulmasında kullanılan yöntem öncelikle vergi suçunun idari ve kamusal vergi suçları ayrımında incelenmesi, bu ayrım çerçevesi korunarak özel oluşum biçimleri olan iştirak tekerrür ve birleşme durumlarında idari ve kamusal vergi suçlarında meydana gelen ayrımlar ve değerlendirme süreçleri ele alınarak, ayrıntılı olarak açıklamaya çalışılmıştır. Daha sonra 5237 Sayılı Yeni Türk Ceza Kanununu aynı konulardaki anlayışı dile getirilmeye çalışılarak, vergi suçlarına ceza prensiplerinin olası uygulanması durumunun uygunluğu araştırılarak elde edilen bulgular değerlendirilmeye çalışılmıştır. Tezin sonuç bölümünde ise; vergi ceza hukukunda ve ceza hukukundaki iştirak, tekerrür ve birleşmeye ait uygunluk ve uyuşmazlık belirlenerek, bu durumun ortadan kaldırılabilmesi için gerekli adımlar net ve kapsamlı bir şekilde ortaya konulmaktadır. Tax offenses are subdivided into two as administrative tax offenses and public tax offenses. While, administrative tax offenses were evaluated by the public administration and public administration is responsible for the charging of the due monetary fines; public tax offenses, on the other hand, were prosecuted and if necessary were penalized by the judiciary. Association, repetition and merger, which were special compositional forms of tax offenses, create major differences in respect of these subdivisions. While a fine charged by the public administration can be appealed and hence annulled, the judiciary can penalize the offender for the same charge. This may harm the public trust in the judiciary. This dissertation aims to remove the different perspectives between the public administration and the judiciary vis-à-vis the tax offenses. The methodology used here consists of the analysis of the tax offense in the light of the public and judicial distinction. This frame of analysis is preserved while the distinctions concerning the administrative and public tax offenses in cases of association, repetition and merger, which were special compositional forms of tax offenses, are examined comparatively. The same methodological procedure is also followed while the respective evaluative processes are examined simultaneously. Afterwards, the approach of the new legal code, Law no. 5237 to be precise, to these issues is exposed. The possible application of the principles of the criminal law to tax offenses is analyzed. The dissertation is concluded by asserting the appropriate and the controversial aspects of the criminal tax law and criminal law, concerning association, repetition and merger. Finally, solutions to these discrepancies are suggested in a comprehensive and evident manner. 262

Effective tax collection is an appropriate means to achieve the maximum tax revenue target. The goals of study is to determining the effectiveness and contribution of active tax billing actions which includes the warning leter, forced letter, and seizure letter to disbursement of tax arrears in Tax Office Pratama North Manado during 2013-2014. The type of research used in this study is a descriptive study with approach case study. Data collected through interviews and documentation. The results of the study indicate that the effectiveness of tax billing rate is still not effective and the contribution of active tax billing actions to disbursement of tax arrears is still lacking. The factors is a lack of public awareness, taxpayer compliance in paying his tax debt and less optimal active tax collection process.

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ÖZETKamu görevlerinin yürütmek zorunda olan devlet bu hizmetin finansmanını vatandaşlarına getirdiği vergi ödeme yükümlülüğünden sağlamaktadır. Devlet açısından toplanması gereken bir gelir ya da alacak olan vergi, vatandaşlar açısından devlete ödenmesi gereken bir borçtur. Bu borç vergi kanunlarında belirtilen durumların doğması halinde devlet tarafından vatandaşlardan istenmektedir. Vatandaşlar da devlet il aralarındaki bu vergilendirme sürecinin normal işleyişine göre borçlarını ya da diğer bir deyişle vergilerini ödeyerek sonlandırmaktadırlar. Ancak, durum her zaman böylemidir? Vergi borcu her zaman bu şekilde mi sona ermektedir...Uygulamada vergi borcunun sona ermesine sebep olan diğer haller nelerdir? İşte bizim çalışmamızın konusu da kanunlarda belirtilmiş durumların gerçekleşmesi halinde doğan bu vergi borcunun nasıl ve ne şekilde sona erdiğidir. Yukarıda belirtildiği gibi gerçekten de vergi borcunun sona ermesi Türk vergi mevzuatında değişik durumlarla gerçekleşmektedir. Vergi borcu, borçlu olan vatandaşın gerçekleştireceği fiillerle, devlet tarafından gerçekleştirilen fiillerle, her ikisinin birlikte yapacağı fiillerle ya da kendiliğinden sona ermektedir. Çalışmamızda Türk vergi mevzuatına ait bütün vergi kanunları, vergi hukuku kitapları, süreli yayınlar ve sirküler raporlardan yararlanarak bu durumlar ve bu durumlara ilişkin uygulamada yer alan tüm kural ve esaslar belirtilmeye çalışılmış ve uygulamada rastlanan sorunlar da tespit edilerek bunlara da çözüm önerileri getirilmeye çalışılmıştır.