Evidence in turkish tax litigation system
2008
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Advisor: Prof. Dr. Fevzi Rifat Ortaç
Abstract (EN)
This paper suggests that the limitations, kinds and values of evidences under Turkish law. Limitations seem like truth barriers in this wide field of study. Witness testimony, for example, is not contrary to the methods used in tax litigation in contrast with the opinions of some scholars and some court decisions. As a matter of fact, the special regulations provided in article 3 and repeated article 378 of the Tax Procedural Law require the availability of witness testimony in tax litigation.
Author
Dr. Neslihan Alkan Görkem
Institution
How to Cite
Neslihan Alkan Görkem (Master Thesis). Evidence in turkish tax litigation system, 2008, Gazi University, Maliye Bölümü.
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