7440 Sayılı Kanun’la Getirilen Ek Vergi Düzenlemesine Anayasal İlkeler Bağlamında Eleştirel Bir Yaklaşım

7440 Sayılı Kanun’la Getirilen Ek Vergi Düzenlemesine Anayasal İlkeler Bağlamında Eleştirel Bir Yaklaşım

6 Şubat 2023’de Kahramanmaraş merkezli on bir ilimizde yaşanan depremlerden sonra 12 Mart 2023 tarihinde yürürlüğe giren 7440 sayılı Kanun’unun 10. maddesinin 27. fıkrası ile istisna, indirim ve indirimli kurumlar vergisinden yararlanan kurumlar vergisi mükelleflerine yönelik ek vergi ihdas edilmişt...

Full description

Saved in:

Bibliographic Details
Main Author:	Gülçin Karasu Öztemel
Format:	Article
Language:	English
Published:	International Public Finance Conference/Turkey 2024-12-01
Series:	International Journal of Public Finance
Subjects:	additional tax created by law no. 7440 principle of legal security principle of non-retroactivity principle of financial strength principle of equality. 7440 sayılı kanunla ihdas edilen ek vergi hukuki güvenlik ilkesi geçmişe yürümezlik ilkesi mali güç ilkesi eşitlik ilkesi.
Online Access:	https://dergipark.org.tr/tr/download/article-file/4002107
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

İKLİM DEĞİŞİKLİĞİNE İLİŞKİN HUKUKİ İLKELER BİLDİRİSİ
by: Neslihan Özkerim Güner
Published: (2023-01-01)

Systematic literature review: Curriculum development principle
by: Amanda Azalia, et al.
Published: (2023-06-01)

The principle of economics in the procedure of deprivation of parental rights
by: Đerlek Minela
Published: (2023-01-01)

Principles of curriculum development to improve the quality of learning with Kurikulum Merdeka
by: Nina Nuraini, et al.
Published: (2023-06-01)

VIABILITY OF DIDACTIC PRINCIPLES IN CONTEMPORARY PIANO EDUCATION
by: Stela DRĂGULIN
Published: (2014-06-01)

Unraveling the adsorption and diffusion behavior of H and O atoms at Zr(0001) surface doped with a Nb/Sn atom: A first-principles study
by: Rongjian Pan, et al.
Published: (2025-02-01)

Understanding and Perception of Women Career Towards The Principles of Ubudiyyah, Mas'uliyyah and Itqan
by: Noor Fatimah Mujahid, et al.
Published: (2023-11-01)

Application of the Al-Barā'ah Al-Dhimmah Method According to Fiqh Law and Its Implementation in Current Legislation in Malaysia
by: Nik Faisal Nik Ismail
Published: (2024-05-01)

The Impact of Exposure to Indoor Pollutants on Allergy and Lung Inflammation among School Children in Selangor, Malaysia: An Evaluation Using Factor Analysis
by: Khairul Nizam Mohd Isa, et al.
Published: (2020-08-01)

Fundamentals of Graphic Art /
by: Apollo,Baker
Published: (2010)

The Ethical Standards Prescribed in The Qur'an
by: Zamakhsyari bin Hasballah Thaib
Published: (2024-05-01)

விவேக சிந்தாமணி கூறும் மானுட விழுமியங்கள் / Human Values in Viveka Cintamani
by: முனைவர் சு. சுசா / Dr. S. Susa
Published: (2025-01-01)

Evaluating the Role that Monastic Educational Principles Play in Education in Monastic Boy Schooling in Gauteng Province, South Africa
by: Gradidge Jason, et al.
Published: (2024-12-01)

How nonhumans are included in relationships
by: Trosper Ronald L.
Published: (2022-12-01)

Effects of NiAl on precipitation behavior and mechanical properties of M2C strengthened secondary hardening steel
by: Yangxin Wang, et al.
Published: (2025-03-01)

Detecting privacy compliance of mobile applications from the perspective of the "minimum necessary" principle
by: YU Peihou, et al.
Published: (2024-12-01)

Evaluating the Use of Printed Resources Based on the Principle of Least Effort: A Study at Razi University
by: Amin Zare, et al.
Published: (2024-11-01)

Improving the Quality of History Teaching in Non-Historical Specialties and Training Programmes through Systematic Implementation of the Historicism Principle
by: Elena N. Dyatlova
Published: (2024-12-01)

Directions and Results of Punctuation Management
by: Albinas Drukteinis
Published: (2024-03-01)

Activation of a child’s subjectivity in the upbringing space of free self-determination on the basis of pedagogy of freedom
by: Alla Rastrygina
Published: (2020-06-01)

Legal Trust and Social Development: Chosen Aspects of the Relationship
by: Duszka-Jakimko Hanna Beata
Published: (2024-10-01)

An Analysis of Indonesia’s Free and Active COVID-19 Vaccine Diplomacy
by: Raden Mas Try Ananto Djoko Wicaksono, et al.
Published: (2022-04-01)

Time series analysis of radiant heat using 75 hours VIIRS satellite day and night band nightfire data
by: Jyoti U. Devkota
Published: (2020-12-01)

Optimal Control Harmony: Navigating Deterministic and Stochastic Realms with a Two-Strain Model Using Pontryagin’s Maximum Principle.
by: Kayanja, Andrew, et al.
Published: (2024)

Sensitivity analysis of fractional order SVEIR Lumpy Skin Disease model
by: Savita Rathee, et al.
Published: (2025-04-01)

THE PRINCIPLES OF BUILDING A PEOPLE’S DEMOCRATIC STATE ACCORDING TO PRESIDENT HO CHI MINH DURING THE WAR OF RESISTANCE AGAINST FRENCH COLONIALISM (1945–1954)
by: Dinh Le Nguyen
Published: (2024-12-01)

DIFFERENTIATION IN MUSICAL EDUCATION
by: Éva PÉTER
Published: (2011-06-01)

by: V. Magezi
Published: (2024-12-01)

EGUP corrected thermodynamics of RN-AdS black hole with quintessence matter
by: Baoyu Tan
Published: (2025-02-01)

Recent Advances in Fiber-Optic Sensors for the Detection of Inorganic Acidic Gases
by: Lingnan Kong, et al.
Published: (2024-06-01)

AVRUPA TAPU SİCİLİ İLKELERİ
by: Cemal Dursun
Published: (2025-01-01)

USING E-LEARNING TO PREVENT INFORMATIONAL STRESS OF EMPLOYEES WORKING REMOTELY
by: Oleksandra Pinchuk, et al.
Published: (2023-12-01)

ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA
by: Saka Tunde Abdulsalam
Published: (2024-10-01)

Quasistatic Deformation of Shape Memory Rigid-Plastic Bodies under Variable External Loads and Temperatures
by: Yuriy Neustadt, et al.
Published: (2024-12-01)

VERGİLERİN KANUNİLİĞİ İLKESİ BAĞLAMINDA CUMHURBAŞKANININ VERGİ İLE İLGİLİ DÜZENLEYİCİ İŞLEM YAPMA YETKİSİ ÜZERİNE BİR İNCELEME
by: Ahmet Erdem
Published: (2023-07-01)

Höfliche Ausdrucksweisen in der interkulturellen Kommunikation: Eine Analyse von chinesischen Studierenden in Deutschland
by: Gu Wenjing
Published: (2025-01-01)