Gümrük ve Ticaret Dergisi

Yazarlar: İsmail İŞLER

Konular:-

Anahtar Kelimeler:Monetary Penalty,Administrative Monetary Penalty,Judicial Penalty,Budget Revenues

Özet: Administrative monetary penalties are executed by the administrative institutions of the state without requiring a judgment, whereas judicial fines are executed only by the courts. The primary purpose of the monetary penalties imposed to ensure public order is not to generate revenue, but to establish social order, justice and security. Nonetheless, they are included with the “penalty income” title under the public revenues in the state budget estimates. Penalty revenues, which are considered as extraordinary public revenues, are now transformed into ordinary public revenues, with the aim of meeting penalty revenues targets in budget estimates. However, it can be said that the financial aspect of penal incomes provides more income than tax revenues, which are important for budget such as motor vehicle tax, bank and insurance transaction tax, customs tax. It can be argued that the coverage of the budget deficit in the light of this information is over 30% in recent years and this coverage is at a very high level

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