Ceza Muhakemesi Kapsamında Uzlaştırmacılara Yapılan Ödemelerin Vergisel Niteliği ve Vergi Adaleti Açısından Değerlendirilmesi
Tax Nature of Payments Made to Conciliators in Criminal Procedure and Their Evaluation in Terms of Tax Justice

Summary/Abstract: The purpose of this study is to determine the taxable nature of payments made to conciliators within the scope of Criminal Procedure Law and to evaluate the taxation of these payments from the perspective of tax justice. Document analysis, a qualitative research method, was used as the research method in the study. The study is based on criminal and tax legislation. In this context, a detailed legislative review was conducted, and a systematic analysis was conducted between criminal and tax legislation. The main analysis documents were Income Tax Law No. 193, Criminal Procedure Law No. 5271, and the Regulation on Conciliation in Criminal Procedure. As a result of the research conducted within the scope of the study, it was demonstrated that payments made to conciliators should be considered "fee" income within the seven elements of income and revenue within the scope of the Income Tax Law. The taxation of fee payments made to conciliators does not comply with the principle of justice, a constitutional principle of taxation, and that legal regulations are necessary to this end. It would be appropriate to accept the fee payments made to conciliators as an exemption from the income tax law, taking into account the principle of separation in taxation, in order to establish justice in taxation and income distribution.

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