Penitence in Terms of Tax Law and Criminal Law Norms: Problems-Approaches-Solution Proposal
In our country, despite basis of statement is accepted, determination of reported basis of assessment could be done by tax audition. Located in Tax Law Article 371 penitence and rectification provides the ability to resolve disputes to taxpayer at the administrative stage providing certain condition...
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| Format: | Article |
| Language: | English |
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International Public Finance Conference/Turkey
2016-12-01
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| Series: | International Journal of Public Finance |
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| Online Access: | http://dergipark.gov.tr/download/article-file/328103 |