Vergi; devletin ya da devletin yetki verdiği kamu tüzel kişilerinin kamu harcamalarını karşılamak üzere yasalar çerçevesinde gerçek ve tüzel kişilerin ödeme gücü üzerinden zora dayanarak ve karşılıksız olarak aldığı para olarak açıklayabiliriz, bu vergilerin zamanında beyan edilmemesi veya eksik beyan edildiğinin tespiti halinde bu vergilerin cezalı olarak alınması için tarhiyat yapılmakta ve usulsüzlük ve vergi…
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