Bir mükellef hakkı olarak mirasın reddi
Küçük Resim Yok
Tarih
2014
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Beykent Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Ölümüyle mirasbırakanın tüm haklarının, alacak ve borçlarının kendiliğinden mirasçıya geçmesi, mirasbırakanın borçları mal varlığından fazla olması durumunda olumlu sonuç doğurmayabilir. Bu gibi durumlarda, mirasçının mirası reddetme hakkı bulunmakta olup, buna "reddi miras", "mirasın reddi" veya "mirasın kabul edilmemesi" denilmektedir. Bu çalışmada, bir mükellef hakkı olarak mirasın reddi konusu 73 tez, makale, kitap ve rapor, 19 kanun, 1 anayasa ve ilgili yargıtay kararları çerçevesinde, temel olarak medeni hukuk ve vergi hukuku odaklı araştırılmıştır. Medeni hukukta mirasın reddi hakkı, mirasçılara, gerçek (hakiki) red ve hükmi (hükmen) red olmak üzere iki şekilde tanınmıştır. Vergi hukukuna göre de "reddi miras" mirasçılar açısından aynı zamanda bir mükellef hakkıdır. Hukuki ve ekonomik durumunu daha kötü hale getirebilecek, vergisel yükü getirisinden daha fazla olan bir mirası kabul etmemek, vergi hukuku bakımından vergi yükümlüsüne tanınmış yasal bir hak olup, hemen hemen tüm vergi mükellefi mirasçılar tarafından tercih edilen mantıklı bir seçimdir. Vergi idaresiyle irtibata geçerek mirasbırakanın vergi borçlarının öğrenilmesi, bu tutarın miras ile karşılaştırılarak mirasçılar tarafından vergisel yükü fazla olabilecek bir mirasın kabul ya da reddine karar verilmesi bir mükellef hakkıdır. Mirasın reddine ilişkin hükümlerin kanunda yeterince açık olmamasından hareketle, ileride ilgili kanun maddelerinde yapılacak düzenlemelerde dikkate alınmasında fayda olacağı düşünülen öneriler çalışmanın son bölümünde sunulmuştur.
It may not always lead to positive results that all the rights, receivables and payables of legator -upon his/her death- automatically pass to heir in case that the liabilities of legator were over his/her own assets. In such cases, heir has the right of refusing the inheritance which is called as "refusal of inheritance", "disclaimer of inheritance", "disclaimer of heritage" or "refusal of heritage. In this study, disclaimer of inheritance as a taxpayer's right has been searched in the frame of 73 thesis, articles, books and reports, 19 statutes, 1 constitution and related supreme court desicions, mainly with the focus on Civil Law and Tax Law. The right of disclaimer of inheritance in Civil Law has been given to heirs in two types as "virtual disclaimer" and "judicial disclaimer". Disclaimer of inheritance in terms of heirs is at the same time a taxpayer's right according to the tax law too. Refusing an inheritance which could make legal and economic situation worse, and of which tax burden were more than gainings, is a legal right given to taxpayer. This is a logical choice preferred by almost all heirs who are taxpayer. Getting legator's tax liability by contacting the tax administration, then deciding whether to accept or refuse the inheritance of which the tax burden could be more when comparing with inheritance, is a taxpayer's right. The recommendations thought as beneficial to be taken into account in arrangements to be made in the related articles of laws in the future as the provisions relating to the disclaimer of inheritance is not clear enough in law, are presented in the last chapter.
It may not always lead to positive results that all the rights, receivables and payables of legator -upon his/her death- automatically pass to heir in case that the liabilities of legator were over his/her own assets. In such cases, heir has the right of refusing the inheritance which is called as "refusal of inheritance", "disclaimer of inheritance", "disclaimer of heritage" or "refusal of heritage. In this study, disclaimer of inheritance as a taxpayer's right has been searched in the frame of 73 thesis, articles, books and reports, 19 statutes, 1 constitution and related supreme court desicions, mainly with the focus on Civil Law and Tax Law. The right of disclaimer of inheritance in Civil Law has been given to heirs in two types as "virtual disclaimer" and "judicial disclaimer". Disclaimer of inheritance in terms of heirs is at the same time a taxpayer's right according to the tax law too. Refusing an inheritance which could make legal and economic situation worse, and of which tax burden were more than gainings, is a legal right given to taxpayer. This is a logical choice preferred by almost all heirs who are taxpayer. Getting legator's tax liability by contacting the tax administration, then deciding whether to accept or refuse the inheritance of which the tax burden could be more when comparing with inheritance, is a taxpayer's right. The recommendations thought as beneficial to be taken into account in arrangements to be made in the related articles of laws in the future as the provisions relating to the disclaimer of inheritance is not clear enough in law, are presented in the last chapter.
Açıklama
Anahtar Kelimeler
Hukuk, Law
