Taxpayers responsibility in Turkish tax
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Abstract (EN)
In this thesis, the term of responsibility is explained and the forms of responsibility in Turkish Tax System are examined. Tax liability is evaluated within the scope of the provisions of the Law No. 213 and the Law No. 6183. The withholding system, where tax liability practice is widely used, is explained by including the provisions of the Law No. 213, Law No. 6183, Law No. 193, Law No. 5520 and Law No. 3065. The positive and negative effects of withholding in terms of tax collection were evaluated. In this study, the opinions in the doctrine, the works written in this field and the judicial decisions were utilized.
Author
Melike Demir Torun
How to Cite
Melike Demir Torun (Master Thesis). Taxpayers responsibility in Turkish tax, 2020, İstanbul University.
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