Year 2008,
Volume: 3 Issue: 2, 171 - 187, 01.10.2008
Abstract
Mükellefler giderek karmaşık hale gelen vergi mevzuatı karşısında kendilerini güvencede hissetmek için daha fazla belirlilik aramaktadırlar. Özellikle geleceğe dönük işlemlerde doğru ve bağlayıcı bilgiye sahip olmasının önemi artmaktadır. Mükelleflerin vergi uygulamaları ile ilgili olarak idareden çok sayıda bilgi alma aracı olmasına karşılık sağladıkları güvenceler farklıdır. Esas olarak niyetlenilen ve gelecekte yapılacak işlemler için istenebilen özelge uygulamaları vergisel sonuçları görebilme olanağı sağlamaktadır. Özellikle yüksek rekabetin olduğu ortamlarda mükellefler büyük işlemelere girmeden önce ya da önemli ekonomik kararlar vermeden önce vergi pozisyonlarını kesinleştirmek isterler.
References
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Year 2008,
Volume: 3 Issue: 2, 171 - 187, 01.10.2008
Abstract
References
- Betten, Rijkale (1999), Under-Minister of Finance Publishes Details on Non-Standard Rulings, European Taxation, Amsterdam, IBFD, 355-357.
- Chan, Vinnie (1997), Binding Rulings, Fiscal Studies Vol.18(2), 189-210.
- Doğrusöz, Bumin (2005), “Özelge ve Düşündürdükleri”, Dünya, 26 Eylül Pazartesi.
- Fransberg Eva (2002), The Swedish Advance Tax Ruling Regime.
- Holden, James P., Novey , Michaels S. (1984), “Legimate Uses of Letter Rulings Issued to Other Taxpayers- a Reply to Gerald Portney”, Tax Lawyer, Vol 37(2), 337-357.
- Huiskes, Theodoor (1995), Netherlands Ruling Policy Revised, European Taxation, July 1995, Amsterdam, IBFD, 237-239.
- Haris, Peter A. (1994), “Private Tax Rulings: An Advanced System”, Australian Tax Review, Mar 1994;23(1), 22-36.
- Morino, Giuseppe (1992), “Finance Act 1992 Introduces a Right to Consultation Procedure”, Eupean Taxation, March, IBFD, 94-96.
- Özbudak, Mehmet (1996), “Vergi idaresinden Yazılı Görüş (Özelge) İsteme”, Yaklaşım, S. 39.
- Portney, G. Gerald (1983), “Letter Rulings: An Endangered Species ?”, Tax Lawyer; Vol 36(3), 751- 758.
- Romano, Carlo (2002), Advance Tax Ruling and Principle of Law, Towards a European Tax Ruling System?, Amsterdam, IBFD.
- Romano, Carlo (2001), “Private Ruling Systems in EU Member States A Comparative Survey”, European Taxation, January 2001, Amsterdam, IBFD, 18-30.
- Russo; Antonio (2001), “Italy New Advance Ruling Regime”, European Taxation, October 2001, Amsterdam, IBFD, 399-403.
- Sandler, Daniel (1997), International Guide to Advance Ruling, Amsterdam, IBDF. Sugarman A, Norman, (1955), “Federal Tax Ruling Procedure”, Tax Law Review 11,1-40.
- Tanrıkulu, Lütfü (1995), “Özelgeler ( Muktezalar ) Üzerine...”, Vergi Dünyası, S. 163.
- Zelenak, Lawrence (1985), “Should Courts Require The Internal Revenue Service to be Consistent?”, Tax Law Review, 411-448.
- Wenchel, J.P. (1950), “Taxpayers’ Ruling”, Tax Law Rev.(5) 105-118.
- Wheelwright Karen, (1998), Taxpayer’s Rights in Australia, Taxpayers’ Rights, Ed. Duncan Bentley, Adelaide, Hyde Park Press, 57-88.
There are 18 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Research Article |
| Authors | |
| Publication Date | October 1, 2008 |
| Published in Issue | Year 2008 Volume: 3 Issue: 2 |