Türk vergi hukukunda idarenin takdir yetkisi
The Discretionary power of the administration in Turkish tax law
- Tez No: 189322
- Danışmanlar: PROF. DR. RİFAT ORTAÇ
- Tez Türü: Doktora
- Konular: Hukuk, Law
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2006
- Dil: Türkçe
- Üniversite: Selçuk Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Kamu Hukuku Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 300
Özet
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Özet (Çeviri)
The Discretionary Power of the Administration in Turkish Tax LawABSTRACTThere is a strong relationship between administrative law and tax law. Many ofthe administrative concepts are used in tax law. One of these concepts is discretionarypower.Discretionary power generally means that the authority to make decisions whichare granted to administration.The principle of legality is one of the basic principles of tax law. It means that notax should be taken without depending on a tax code and taxation power belongs to theparliament. This principle also means that tax administration can only have a limiteddiscretionary power in tax law.The Council of Ministers and the Ministry of Finance are also a part of taxadministration.According to the constitution, the parliament can grant discretionary power tothe Council of Ministers concerning tax rates. The Council of Ministers has beengranted with the authority to amend tax rates or the amounts subject to tax. Also theMinistry of Finance has discretionary power on giving various permissions and takingcertain decisions. Estimation Comissions have also discretionary power on determiningof tax assessment.Because of the principle of legality, tax administration has mostly been grantedwith discretionary power on secondary matters about taxation.
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