VERGİLENDİRME YETKİSİ  VE TÜRKİYE - AVRUPA BİRLİĞİ İLİŞKİLERİ

Fatih SARAÇOĞLU

Makale detayları

VERGİLENDİRME YETKİSİ VE TÜRKİYE - AVRUPA BİRLİĞİ İLİŞKİLERİ

Yazarlar:

Fatih SARAÇOĞLU

Yayıncı:

Ankara Hacı Bayram Veli University

Dergi:

Gazi University Journal of Faculty of Economics and Administrative Sciences 2003 Vol.5 Issue 3, pp.175-189

Belge Tipi:

Makale

Yayın Tarihi:

11/2003

Belge Dili:

Türkçe

Document ID (Org No.):

2000867238

Sıklık:

Üç Yıllık

eISSN:

2667-405X

Özet:

 

Tax is a very important financial resource for the government to fullfii its functions and it is also important for rearranging the incomc distribution and achieving economic stability. The government has to impose any tax in order to provide finance’s needs and to attain social and economic aims. Therefore the government uses taxation authority by its fiscal dependence.It is possible to give up using taxation authority by laws and international treaties. Economic integrations like the European Union can lead to the limitation of taxation authority. Member states can cause this limitation by giving up using taxation authority in definite areas mutually or transferring this authority to institutions which are established by the integration. The arrangement which will be made with this aim has to obey the constitution.In this paper we will study clauses about taxation authority in the 1982 constitution and we will focus on taxation authority in process of accession to the European Union.

Makale detayları

VERGİLENDİRME YETKİSİ VE TÜRKİYE - AVRUPA BİRLİĞİ İLİŞKİLERİ

Yazarlar: Fatih SARAÇOĞLU

Yayıncı: Ankara Hacı Bayram Veli University

Dergi: Gazi University Journal of Faculty of Economics and Administrative Sciences 2003 Vol.5 Issue 3, pp.175-189

Belge Tipi: Makale

Yayın Tarihi: 11/2003

Belge Dili: Türkçe

Document ID (Org No.): 2000867238

Sıklık: Üç Yıllık

eISSN: 2667-405X

Sayı

Yazarlar:

Fatih SARAÇOĞLU

Yayıncı:

Ankara Hacı Bayram Veli University

Dergi:

Gazi University Journal of Faculty of Economics and Administrative Sciences 2003 Vol.5 Issue 3, pp.175-189

Belge Tipi:

Makale

Yayın Tarihi:

11/2003

Belge Dili:

Türkçe

Document ID (Org No.):

2000867238

Sıklık:

Üç Yıllık

eISSN:

2667-405X