TARİHSEL SÜREÇ İÇERİSİNDE TÜRK VERGİ YARGISININ GELİŞİMİ
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2017, Vol 10, Issue 1
Abstract
Tax disputes are a concept used to express the problems that arise during the taxation process between the administration and taxpayer, and these disputes are settled within the taxation jurisdiction. In addition of the history of tax disputes is based on emergence of the tax, it is believed that the development of tax jurisdiction starts with acquisition of democratic rights. Sense of tax and tax systems have undergone change associated with senses of state over time. This transformation in our country probably accured faster than many countries of the world. Radical changes in governmental, juridical and socio-economic areas naturally influenced tax system along the transition from state system based on customary and religious taxes to parliamentary republic system. The purpose of this study is to examine the development of the Turkish tax jurisdiction in the historical process.
Authors and Affiliations
Seyfi YILDIZ, M. Kemal BOSTAN
Keywords
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