THE SPECIFIC CONDITIONS RELATED TO THE PRESCRIPTION IN IMPOSITION OF TAXES IN TURKEY


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Authors

  • Fatma TURNA Ress, Asst, Marmara University, Faculty of Economics, Public Finance
  • Burcu KUZUCU YAPAR Ress,Asst,Istanbul Medeniyet University, Faculty of Political Science, Public Finance

DOI:

https://doi.org/10.31568/atlas.234

Keywords:

Imposition prescription, prescription beginning prescription period

Abstract

Unless there is a provision in the Turkish Tax Law contrary to the five-year period stipulated for prescription, the prescription is valid for all taxes. The imposition prescription period is linked to the taxable evet as a rule. The taxable event is indicated in revelant tax laws according to the characteristics of the taxes. Since time prescription also depend on these special provisions, it differs in terms of certain taxes and situations. In the study, these special cases were examined within the framework of Turkish Tax Law.

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Published

2018-10-15

How to Cite

TURNA, F., & KUZUCU YAPAR, B. (2018). THE SPECIFIC CONDITIONS RELATED TO THE PRESCRIPTION IN IMPOSITION OF TAXES IN TURKEY. Atlas Journal, 4(15), 1661–1675. https://doi.org/10.31568/atlas.234

Issue

Vol. 4 No. 15 (2018)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.