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Legal Framework For Taxation

Year 2006, Volume: 1 Issue: 1, 107 - 152, 15.05.2006

Murat Yıldırım

Abstract

As of the publication date, this article does not have an abstract section.

Keywords

Tax Taxation tax code

References

  • A. Nooteboom, Netherlands, LXVUla Cahiers de droit fiscal intemational 945 (1983).
  • A.Alen, Treatise on Belgian Constitutional Law 256—62 (1992).
  • Brian J. Amold, Canadian Federal Court of Appeal Rejecis Purposive Statulory Interpretation, 12 Tax Notes Int'1 382 (1996).
  • Butterworths U.K. Tax Guide 1990-91, 1:33 (John Tiley ed., 9th ed. 1990).
  • Charles-Louis Montesguicu, De Vesprit des lois 142 (Garnier Frğres 1869).
  • Claude Gambier and Jean-Yves Mercier, Les impöts en France $$ 2280-81 (1991).
  • Cyrille David et al., Les grands arrâts de la jurisprudence fiscale, Thöme 9, 106 er seg. (2d ed.1991).
  • Daniel Deak, New Anti-Avoidance Legislation Enacted in Hungary, 12 Tax Notes Int'1 446 (1996).
  • Dick Hofland & Kees van Raad, Dutch Consolidated Income That Erodes Interest
  • Payment to Foreign Parent Company Is Not an Abuse of Law, 11 Tax Notes Int'1 1143 (1995).
  • Ernst Höhn, Steuerrecht 17 (1972).
  • Escuela de Inspecciön Financiera y Tributaria, Ministerio de Economia y Hacienda, Compendio de Derecho Tributario Espahol 79-88 (4th ed.1984).
  • Guy Gest & Gilbert Tixier, Droit fiscal 33—34 (4th ed. 1986).
  • Guy Gest, La Convention et action des autorit&s fiscales, 17 Droit et pratigue du commerce international 546, 551 (1991).
  • Guy Gest et al., Convention europeğnne des droits de İ'homme et fiscalitö— Bilan et perspectives, Les petites affiches, No.80 (1994).
  • H.W.R. Wade, Administrative Law 733—47 (5th ed. 1982).
  • Janusz Fiszer, Constitutional Battle over Poland's 1996 Personal Income Tax Rates, 12 Tax Notes Int'1 246 (1996).
  • Jason Chang et al., Private Mmcome Tax Rulings: A Comparative Study, 10 Tax Notes Int'l 738 (1995).
  • Jean-Marc Rivier, Introduction â la fiscalite de lentreprise 27 (1990).
  • Jean-Marc Rivier, Droit fiscal suisse: L'imposition du revenu et de la fortune 6! (1980).
  • Jean-Jacgues Bienvenu, Droit fiscal Nos. 52-54 (1987).
  • Jerome R. Hellerstein & Walter Hellerstein, State Taxation, chs. 4, 5 (2d ed. 1993).
  • John Locke, Of Civil Government, Book 1, 190-92 (1924).
  • John S. Nolan & Victor Thuronyi, Refroactive Application of Changes in IRS or Treasury Department Position, 61 Taxes 777 (1983). International Monetary Fund, Selected Decisions and Selected Documents of the İnternational Monetary Fund 354, 366-68 (20th issue 1995), İnternational Tax Program, Harvard Law School, World Tax Series: Taxation in Italy 65—66 (1964).
  • Interpreting Statutes: A Comparative Study (D. Neil MacCormick & Robert S. Summers eds., 1991).
  • Karl Larenz, Methodenlehre der Rechtswissenschaft ( 1983). Klaus Tipke, Die Steuerrechtsordnung 182-83 ( 1993).
  • Lee Burns & Richard Vann, Aysiralian Court Considers Source Of İnterest Income and İnternational Application of the General Anti-Avoidance Provision, 11 Tax Notes Int 1631 ( 1995), Leyes y Reglamentos de la Reforma Tributaria 83,91-92 (Luis Emilio Barrios Pörez ed., 1989).
  • Loic Philip, Droit fiscal constitutionnel 29 (1990).
  • Lowis Trotabas & Jean Marie Cotteret, Droit fiscal 138
  • (1985), Michael J. Graetz, Retroactivity Revisited, 98 Harv. L. Rev. 1820, 1822 (1985).
  • Peter Passell, Furor Over British Poll Tax Imperils Thatcher Ideology, N.Y. Times, Apr.23,1990,atDI.
  • Stefan Frommel, United Kingdom Tax Law and Abuse of Rights, Intertax 54 (1991/92).
  • Thierry Lambert, Contröle fiscal; Droit et pratigue 523,524 (1991). Vern Krishna, The Fundamentals of Canadian Income Tax 29 (4th ed. 1993). W.E. Butler, Soviet Law 41 (2d ed. 1988).
  • VU Constitutions of the Countries of the World (Albert P. Blaustein & Gisbert H. Flanz eds., 1988).
  • VHI Constitutions of the Countries of the World (Albert P. Blaustein & Gisbert H. Flanz eds., 1994).
  • IX Constitutions of the Countries of the World (Albert P.Blaustein & Gisbert H. Flanz eds., 1987).
  • XVII Constitutions of the Countries of the World (Albert P. Blaustein & Gisbert H. Flanz eds., 1991).
  • XIX Constitutions of the Countries of the World (Albert P.Blaustein & Gisbert H. Flanz eds., 1982)

VERGİLENDİRMENİN BAZI HUKUKİ TEMELLERİ

Year 2006, Volume: 1 Issue: 1, 107 - 152, 15.05.2006

Murat Yıldırım

Abstract

Bu makalenin yayınlanma tarihi itibariyle öz bölümü bulunmamaktır.

Keywords

vergi hukuku vergilendirme hukuki temel

References

  • A. Nooteboom, Netherlands, LXVUla Cahiers de droit fiscal intemational 945 (1983).
  • A.Alen, Treatise on Belgian Constitutional Law 256—62 (1992).
  • Brian J. Amold, Canadian Federal Court of Appeal Rejecis Purposive Statulory Interpretation, 12 Tax Notes Int'1 382 (1996).
  • Butterworths U.K. Tax Guide 1990-91, 1:33 (John Tiley ed., 9th ed. 1990).
  • Charles-Louis Montesguicu, De Vesprit des lois 142 (Garnier Frğres 1869).
  • Claude Gambier and Jean-Yves Mercier, Les impöts en France $$ 2280-81 (1991).
  • Cyrille David et al., Les grands arrâts de la jurisprudence fiscale, Thöme 9, 106 er seg. (2d ed.1991).
  • Daniel Deak, New Anti-Avoidance Legislation Enacted in Hungary, 12 Tax Notes Int'1 446 (1996).
  • Dick Hofland & Kees van Raad, Dutch Consolidated Income That Erodes Interest
  • Payment to Foreign Parent Company Is Not an Abuse of Law, 11 Tax Notes Int'1 1143 (1995).
  • Ernst Höhn, Steuerrecht 17 (1972).
  • Escuela de Inspecciön Financiera y Tributaria, Ministerio de Economia y Hacienda, Compendio de Derecho Tributario Espahol 79-88 (4th ed.1984).
  • Guy Gest & Gilbert Tixier, Droit fiscal 33—34 (4th ed. 1986).
  • Guy Gest, La Convention et action des autorit&s fiscales, 17 Droit et pratigue du commerce international 546, 551 (1991).
  • Guy Gest et al., Convention europeğnne des droits de İ'homme et fiscalitö— Bilan et perspectives, Les petites affiches, No.80 (1994).
  • H.W.R. Wade, Administrative Law 733—47 (5th ed. 1982).
  • Janusz Fiszer, Constitutional Battle over Poland's 1996 Personal Income Tax Rates, 12 Tax Notes Int'1 246 (1996).
  • Jason Chang et al., Private Mmcome Tax Rulings: A Comparative Study, 10 Tax Notes Int'l 738 (1995).
  • Jean-Marc Rivier, Introduction â la fiscalite de lentreprise 27 (1990).
  • Jean-Marc Rivier, Droit fiscal suisse: L'imposition du revenu et de la fortune 6! (1980).
  • Jean-Jacgues Bienvenu, Droit fiscal Nos. 52-54 (1987).
  • Jerome R. Hellerstein & Walter Hellerstein, State Taxation, chs. 4, 5 (2d ed. 1993).
  • John Locke, Of Civil Government, Book 1, 190-92 (1924).
  • John S. Nolan & Victor Thuronyi, Refroactive Application of Changes in IRS or Treasury Department Position, 61 Taxes 777 (1983). International Monetary Fund, Selected Decisions and Selected Documents of the İnternational Monetary Fund 354, 366-68 (20th issue 1995), İnternational Tax Program, Harvard Law School, World Tax Series: Taxation in Italy 65—66 (1964).
  • Interpreting Statutes: A Comparative Study (D. Neil MacCormick & Robert S. Summers eds., 1991).
  • Karl Larenz, Methodenlehre der Rechtswissenschaft ( 1983). Klaus Tipke, Die Steuerrechtsordnung 182-83 ( 1993).
  • Lee Burns & Richard Vann, Aysiralian Court Considers Source Of İnterest Income and İnternational Application of the General Anti-Avoidance Provision, 11 Tax Notes Int 1631 ( 1995), Leyes y Reglamentos de la Reforma Tributaria 83,91-92 (Luis Emilio Barrios Pörez ed., 1989).
  • Loic Philip, Droit fiscal constitutionnel 29 (1990).
  • Lowis Trotabas & Jean Marie Cotteret, Droit fiscal 138
  • (1985), Michael J. Graetz, Retroactivity Revisited, 98 Harv. L. Rev. 1820, 1822 (1985).
  • Peter Passell, Furor Over British Poll Tax Imperils Thatcher Ideology, N.Y. Times, Apr.23,1990,atDI.
  • Stefan Frommel, United Kingdom Tax Law and Abuse of Rights, Intertax 54 (1991/92).
  • Thierry Lambert, Contröle fiscal; Droit et pratigue 523,524 (1991). Vern Krishna, The Fundamentals of Canadian Income Tax 29 (4th ed. 1993). W.E. Butler, Soviet Law 41 (2d ed. 1988).
  • VU Constitutions of the Countries of the World (Albert P. Blaustein & Gisbert H. Flanz eds., 1988).
  • VHI Constitutions of the Countries of the World (Albert P. Blaustein & Gisbert H. Flanz eds., 1994).
  • IX Constitutions of the Countries of the World (Albert P.Blaustein & Gisbert H. Flanz eds., 1987).
  • XVII Constitutions of the Countries of the World (Albert P. Blaustein & Gisbert H. Flanz eds., 1991).
  • XIX Constitutions of the Countries of the World (Albert P.Blaustein & Gisbert H. Flanz eds., 1982)
There are 38 citations in total.

Details

Primary Language Turkish
Subjects Law in Context (Other)
Journal Section Kamu Hukuku
Authors

Murat Yıldırım This is me

Publication Date May 15, 2006
Published in Issue Year 2006 Volume: 1 Issue: 1

Cite

Chicago Yıldırım, Murat. “VERGİLENDİRMENİN BAZI HUKUKİ TEMELLERİ”. Erciyes Üniversitesi Hukuk Fakültesi Dergisi 1, no. 1 (May 2006): 107-52.
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