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  Citation Number 16
 Views 74
 Downloands 29
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Mendeley
Endnote
Anayasal vergilendirme ilkeleri çerçevesinde vergi affı
2017
Journal:  
Ankara Üniversitesi Hukuk Fakültesi Dergisi
Author:  
DOI:  
10.1501/Hukfak_0000001892
Abstract:

This study analyzes the compatibility of tax amnesty with constitutional taxation principles. To this end, the study firstly determines the legal nature of tax amnesty and the constitutional taxation principles related to tax amnesty. Secondly, it debates which constitutional taxation principles may be violated by legislation concerning tax amnesty and examines the decisions of the Constitutional Court on the subject. The study primarily focuses on the principles of equality and legal certainty. The author’s final comments regarding tax amnesty are included at the end of the study

Keywords:

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Ankara Üniversitesi Hukuk Fakültesi Dergisi

Field :   Hukuk

Journal Type :   Ulusal

Metrics
Article : 860
Cite : 5.504
2023 Impact : 0.137
Details
Ankara Üniversitesi Hukuk Fakültesi Dergisi