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
Alan : Hukuk
Dergi Türü : Ulusal
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