Submission Open for IJTEM Volume-2, Number-11, November 2019 | Submission Deadline- 20 November, 2019


International Journal of Tax Economics and Management

The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments

Author: Fatih Saracoglu Öner Gümüs Yunus Emre Ülkü | Published on: 4 September, 2019   Page: 1-11

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Abstract
In this article, definition, aims, conditions and scope of invitation to explanation bringing as a new application and as an administrative solution way of tax disputes to Turkish tax legislation by reorganizing within the scope of 370th abrogated article of Turkish Tax Procedural Act have been explained; predetermination and conditions, explanation assessment commission and assessment of explanation included in this application have been revealed roughly and they have been assessed by considering different perspectives.

Keywords
Tax Procedural Act; Invitation to Explanation; Voluntary Compliance to Tax.

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Saracoglu, F., Gümüs, Ö., Ülkü, Y., E. (2019), The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments. International Journal of Tax Economics and Management, 2(11), 1-11.

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    Saracoglu, F., Gümüs, Ö., Ülkü, Y., E. (2019) "The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments", International Journal of Tax Economics and Management, 2(11), pp.1-11.

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    Saracoglu, F., Gümüs, Ö., Ülkü, Y., E.. The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments. International Journal of Tax Economics and Management. 2019; 2(11): 1-11.

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    Saracoglu, F., Gümüs, Ö., Ülkü, Y., E.. The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments. International Journal of Tax Economics and Management. 2019; 2(11): 1-11.

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    Saracoglu, F., Gümüs, Ö., Ülkü, Y., E.. The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments. International Journal of Tax Economics and Management. 2019; 2(11): 1-11.

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  • Reference

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    [This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).]

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    Author Details


    Fatih Saracoglu
    Public Finance Department
    Ankara Haci Bayram Veli University
    fatih.saracoglu@hbv.edu.tr

    Öner Gümüs
    Public Finance Department
    Kütahya Dumlupinar University
    oner.gumus@dpu.edu.tr

    Yunus Emre Ülkü
    Public Finance Department
    Ankara Haci Bayram Veli University
    yunus.ulku@gazi.edu.tr