Publication:
Right to a reasonable time during tax audits in Turkey

dc.contributor.departmentLaw School
dc.contributor.kuauthorYaltı, Billur Serap
dc.contributor.schoolcollegeinstituteLAW SCHOOL
dc.date.accessioned2024-11-09T23:25:48Z
dc.date.issued2022
dc.description.abstractIt is generally accepted that the tax administrations must complete the tax audits within a reasonable time. Such time limitations for audit activities are related to proportionality and certainty principles. Time requirements may be regulated within the domestic law which is the case in Turkey. However, countries may not implement time limitations at all or even if they do, they may not apply the provisions effectively. In that case the legal protection of the taxpayers from lengthy audits is worth discussing. The author in this article discusses the taxpayer’s situation from the perspective of fair trial rights.
dc.description.indexedbyScopus
dc.description.issue10
dc.description.openaccessYES
dc.description.publisherscopeInternational
dc.description.sponsoredbyTubitakEuN/A
dc.description.volume50
dc.identifier.doi10.54648/taxi2022070
dc.identifier.issn0165-2826
dc.identifier.linkhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85138186909&partnerID=40&md5=e9759b8c7c80020713fa5f4a67f91f84
dc.identifier.quartileN/A
dc.identifier.scopus2-s2.0-85138186909
dc.identifier.urihttps://hdl.handle.net/20.500.14288/11445
dc.identifier.wos1179342000007
dc.keywordsCertainty
dc.keywordsFair trial
dc.keywordsProportionality
dc.keywordsReasonable time
dc.keywordsTax audits
dc.keywordsTaxpayer rights
dc.language.isoeng
dc.publisherKluwer Law International
dc.relation.ispartofIntertax
dc.subjectTaxpayer compliance
dc.subjectTaxation
dc.subjectIncome
dc.titleRight to a reasonable time during tax audits in Turkey
dc.typeJournal Article
dspace.entity.typePublication
local.contributor.kuauthorYaltı, Billur Serap
local.publication.orgunit1LAW SCHOOL
local.publication.orgunit2Law School
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relation.isOrgUnitOfPublication.latestForDiscovery18fcb016-59be-4e4f-8d3b-1b00daed7a36
relation.isParentOrgUnitOfPublication9ce8b65b-d587-462d-bd15-cc984101de68
relation.isParentOrgUnitOfPublication.latestForDiscovery9ce8b65b-d587-462d-bd15-cc984101de68

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