文章基本信息

标题：CUSTOM DUTY COMPROMISE AND COMPARATIVELY EVALUATION WİTH TAX COMPROMISE IN TAX PROCEDURE CODE
其他标题：Gümrük Uzlaşması ve Vergi Usul Kanunu’ndaki Uzlaşma Kurumu ile Karşılaştırılmalı Olarak Değerlendirilmesi
本地全文：下载
作者：Neslihan COŞKUN KARADAĞ ; İbrahim ORGAN
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2014
卷号：7
期号：1
DOI：10.25287/ohuiibf.211476
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：The institution of compromise that has contributed to settlement of the conflicts for many years in the administrative level in terms of the taxes subject to the Tax Procedure Code in our legislation,has offered some experiences. The institution of compromise on the customs duties has taken its place in the customs legislation through an arrangement made on Article 224 of the Customs Code by the Law No.6111. The customs compromise,legal arrangement of which is made in the light of such experiences and in consideration of the specific features of the customs duties,will constitute the subject of this study. An outline of the legal arrangement on the customs compromise will be given,evaluated by being compared to the institution of compromise arranged in the Tax Procedure Code;and then related proposals will be put forward.
其他摘要：Vergi mevzuatımızda VUK kapsamı içerisinde yer alan mali yükümlülüklere ilişkin uyuşmazlıkların idari aşamada çözüme kavuşturulmasına uzun yıllardır katkıda bulunan uzlaşma kurumuna benzer bir kurum olarak,gümrük uzlaşması 6111 Sayılı Yasa ile Gümrük Kanu
关键词：Tax Compromise; Conflict of Customs; Custom Duty CompromiseJEL Classification Codes: K34; K39; K40; K41
其他关键词：Uzlaşma; Gümrük Uyuşmazlıkları; Gümrük UzlaşmasıJEL Kodları: K34; K39; K40; K41