Qualification of Administrative Practices as a Source for Turkish Tax Law
In considering the relationship between positive and normative law, one must determine whether customs, one of the grounds of written law and administrative practices, and the manifestations of customs in practice, would be accepted as a source of law. Because, for example, an uncodified custom coul...
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| Main Author: | Mehmet Alpertunga Avci |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2022-04-01
|
| Series: | Maliye Çalışmaları Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/FE7D4F0001E24A94990983C0FC64FFA9 |
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