Tax Legislation Platform 5^th National Congress (VEHUP) on "Current Problems of Institutional Taxation" was held on May 2^nd, 2018 at the Doctorate Hall of the Rectorate Building of Istanbul University.

The opening speeches of the congress were made by IU Rector Prof Dr Mahmut Ak, IU Faculty of Economics Department of Finance Head and Rector Advisor Prof Dr S. Ateş Oktar, IU Faculty of Law Dean Prof Dr Abuzer Kendigelen, IU Faculty of Law Financial Law Department Head Prof Dr Esra Ekmekçi Çalıcıoğlu, VEHUP Executive Committee chairman and Marmara University Faculty of Economics lecturer Dr Bumin Doğrusöz.

"Fair and Contemporary Laws are at the core of a good tax system"

In his opening speech IU Rector Prof Dr Mahmut Ak said: “We are very happy that our university will house ‘Tax Legislation Platform 5^th National Congress’ which was founded for taxing as an interdisciplinary concept to be treated scientifically in terms of law and to provide the development of the tax law in its field with the cooperation of figures who work as a researcher, practitioner or educator.”

Telling that the subject of the congress is the current problems of corporations’ taxes which have an important position in the Turkish Tax System, Prof Dr Mahmut Ak continued his words as follows: “These problems can arise either from the law or from the practice. When evaluated in this respect, it is important that participation and contributions to congress from different sections including academicians, practitioners and members of administration and judiciary are important. In discussions and evaluations; I believe that it would be appropriate to take an approach to the tax law in accordance with the technological and economic developments, universal rights and freedoms of today. After all, the basis of a good tax system is made by fair and contemporary legislation; an independent and impartial judiciary that maintains the legal order that ensures the legitimacy of the activities of the tax administration and the government that enforce the law in accordance with the law.”

“We are gathered in a hall of utmost importance”

IU Faculty of Economics Department of Finance Head and Rector Advisor Prof Dr S. Ateş Oktar spoke of his speech: “Even though our subject is corporation tax whose taxation period has almost passed, I think that our meeting carries a big importance. Moreover, it seems that the subject matter takes a backseat when the meeting is held in this venue. This hall and the 150 years of history it carries on its back is inevitably ahead of the meeting. I participated in several meetings during the 44 years that I left behind since the day I entered this university as a student in 1974. I sat exams as both a doctoral student and a jury member. I participated in various congresses, symposiums, conferences. If I was asked what I remembered of them, my answer would be this building and this hall. This ancestral hall, has hosted many sultans, kings, heads of states and many famous figures for 150 years. This hall is generous and likes its visitors. I wish the congress to be good.”

"Tax Law has the right to be an independent department"

IU Faculty of Law Dean Prof Dr Abuzer Kendigelen said: “Tax law is perhaps a subject that the law school students try to learn in a very short period of time, but when looked closely it is an arduous topic in which contains a matter without a seeming end, outcome nor conclusion. Do we give it the necessary attention? That I doubt. But at least I should say this. Just like private law and public law, tax law has content, navy and legislation that deserve to be a separate and independent division. Therefore I would like to express my full support for the graduate and doctoral programs under the title of Tax Law of Tax Law Department.”

Prof Dr Kendigelen reported that a second type of tax, which is the income tax in the Turkish tax system, was spread in western countries after WWI while Turkey adopted it with a reform in 1950. Prof Dr Kendigelen emphasized that apart from the discussion and problem solving of issues related to corporate tax, the problems arising from the relations with other branches of law should be discussed as well.

Stating that the provisions of the Turkish Commercial Code regarding corporate law should be observed, Prof Dr Kendigelen argued that there is some disagreement between tax laws and commercial law legislation, especially regarding the restructuring of companies.

"Conclusions of the congress will be presented to the Ministry of Finance"

IU Faculty of Law Department of Financial Law Head Prof Dr Esra Ekmekçi Çalıcıoğlu said: "It is an indisputable fact that the taxes are a crucial factor for politics, economics and law which are intertwined are indispensable for the existence of the state. As for our congress subject matter today, it can be said that the application of the revised corporate tax law has been successful in general. However, in some specific areas there may be occasional disruptions, unforeseen situations and problems with the implementation and sometimes with the rules. In this congress, these problems will be detected in the framework of the theoretician and the practitioner collaborators and the solutions will be sought in terms of theory and application. The conclusions of the Congress will be presented in a report to the Ministry of Finance and the tax council, and these notices will also be published as a book in accordance with scientific writing rules.”

"Tax Law is a field associated with all branches of law”

VEHUP Executive Committee chairman and Marmara University Faculty of Economics lecturer Dr Bumin Doğrusöz voiced the following about the conference: “Tax law is a field associated with all branches of law. It is so because this field that gives birth to tax is realized in other branches of law. The distinct characteristic of our department is that it includes conflict of interest. One is the interest of the treasure and the other is the benefit of the citizen's own pocket. Therefore, another function of the tax law comes out here, and it is to realize justice and the interest balance. We wanted to contribute to such an area and this meeting came together as a result.”

Emphasizing that the law has very important 4 functions Dr Bumin Doğrusöz concluded his words as follows: “The first is to purify the society from conflicts, second is to direct the behaviour, third is to legitimize and organize the sovereign relations, and finally the fourth function is to shaping the living conditions. The place of the jurist is to protect, observe and improve these functions. To reveal the problems that occurs in practice and to make suggestions as to solve it. And we hope that this meeting will bring rewarding results."

After the opening speeches, the conference was held in three different sessions. First session, "Responsibilities about the issue and the subject", was led by Prof Dr Gülsen Güneş, second session, "Problems regarding the determination of tax base", was led by Prof Dr Esra Ekmekçi Çalıcıoğlu and the final session, “Special issues”, was led by Prof Dr S. Ateş Oktar.

Story by Ebru SÖNMEZ

Translated by Ece GÖÇ

IU Press and Public Relations