The purpose of book and document method is to establish a system
allowing determination of taxes and relevant accounts and statuses of taxpayers
and third parties in relation with taxpayers by means of records and
documentation. The aim of this system is to determine the true nature of taxable
event with the help of books and documents. Since subject of proof in tax
judgement is the taxable event, the books and documents serving as the means of
determination of such events constitute the most important means of proof.
This study includes some assessments and determinations regarding
whether books, documents and records which were not/could not be presented
during tax examination can be presented to judiciary organs during judgement
process or not, and recommends several solutions. In this scope, we shall
endeavour to explain whether presentation to judiciary authorities, subject of
this study, is possible in the context of doctrine and judiciary practices.
Primary Language | Turkish |
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Journal Section | Articles |
Authors | |
Publication Date | December 21, 2018 |
Submission Date | July 30, 2018 |
Published in Issue | Year 2018 Volume: 20 Issue: 2 |
Dokuz Eylül University Law Review
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