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An Introduction to Turkish Tax Law: Foundations, Structure and Core Concepts - Softcover

Akçaoğlu, Ertuğrul

 
9798174230491: An Introduction to Turkish Tax Law: Foundations, Structure and Core Concepts

Inhaltsangabe

How is taxation constitutionally justified, legally structured and administratively implemented in Türkiye?

An Introduction to Turkish Tax Law offers a clear and systematic guide to the foundations, institutions and core concepts of Türkiye’s tax system. Written for readers approaching the subject for the first time, it explains taxation as a field of public law shaped by constitutional principles, statutory rules, administrative procedures and judicial review.

The book examines the constitutional foundations and sources of Turkish tax law; the structure of personal income tax, corporate income tax, value added tax and other principal taxes; and essential procedural concepts such as the taxable event, assessment, notification, accrual, payment, collection, withholding, documentation, tax audits and penalties. It also introduces the Turkish Revenue Administration, digital tax administration, taxpayer rights, administrative remedies, settlement procedures and the specialised tax judiciary.

Particular attention is given to terminology. Key Turkish expressions are presented alongside carefully selected English equivalents, enabling readers to understand both the legal concepts and the vocabulary used in Turkish legislation and practice. Applied case studies demonstrate how the principal rules interact, while the extensive English–Turkish glossary provides a practical reference for further study.

Designed primarily for law students, international students, researchers and professionals seeking an accessible introduction, this book provides the conceptual framework needed to understand and explore Turkish tax law without requiring prior knowledge of the subject.

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