Turkey. Taxpayers' rights - The Turkish model

• Autores: Nilgün Serim
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 4, 2008, págs. 195-204
• Idioma: inglés
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• Resumen

  • In this article, the author first considers the origins and development of the concept of taxpayers' rights in Turkey from the Ottoman Empire to the Republic. Following this, the current status of the taxpayers' rights in Turkey is examined. The author concludes by setting out her opinions and suggestions with regard to this topic