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Bir Analiz: Türk Hukukunda Hile Kavramının Unsurları

Year 2006, Issue: 31, 59 - 62, 01.07.2006

Abstract

Kaçakçılık suçu içinde düzenlenen muhasebe hilesini, dolandırıcılık suçunun, vergi hukukuna özgü bir türü olarak nitelendirebiliriz. Bu yaklaşımda; muhasebe hilesini bir teknik olarak kabul ettiğimizde, suçun unsurlarını; muhasebe teknikleri kullanılarak ortaya çıkan aldatıcı işlemler ve eylemlere dayalı vergi kaçırmanın, bilerek ve isteyerek gerçekleştirilmesi olarak belirleyebiliriz.

An Analysis: Elements of Fraud Concept in Turkish Law System

Year 2006, Issue: 31, 59 - 62, 01.07.2006

Abstract

It iş possible to describe accountancy fraud seen within context of smuggling as kind of swindle relevant to tax law. Accepting accountancy fraud as a technique, we can determine the elements of the crime as use of accounting methods for the purpose of tricks and for avoiding tax liability.

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Details

Other ID JA54MS82FD
Journal Section Research Article
Authors

Nihal Saban This is me

Publication Date July 1, 2006
Submission Date July 1, 2006
Published in Issue Year 2006 Issue: 31

Cite

APA Saban, N. (2006). An Analysis: Elements of Fraud Concept in Turkish Law System. The Journal of Accounting and Finance(31), 59-62.
AMA Saban N. An Analysis: Elements of Fraud Concept in Turkish Law System. The Journal of Accounting and Finance. July 2006;(31):59-62.
Chicago Saban, Nihal. “An Analysis: Elements of Fraud Concept in Turkish Law System”. The Journal of Accounting and Finance, no. 31 (July 2006): 59-62.
EndNote Saban N (July 1, 2006) An Analysis: Elements of Fraud Concept in Turkish Law System. The Journal of Accounting and Finance 31 59–62.
IEEE N. Saban, “An Analysis: Elements of Fraud Concept in Turkish Law System”, The Journal of Accounting and Finance, no. 31, pp. 59–62, July 2006.
ISNAD Saban, Nihal. “An Analysis: Elements of Fraud Concept in Turkish Law System”. The Journal of Accounting and Finance 31 (July 2006), 59-62.
JAMA Saban N. An Analysis: Elements of Fraud Concept in Turkish Law System. The Journal of Accounting and Finance. 2006;:59–62.
MLA Saban, Nihal. “An Analysis: Elements of Fraud Concept in Turkish Law System”. The Journal of Accounting and Finance, no. 31, 2006, pp. 59-62.
Vancouver Saban N. An Analysis: Elements of Fraud Concept in Turkish Law System. The Journal of Accounting and Finance. 2006(31):59-62.