Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation

The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation. There are seven principles of taxation in the financial...

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Bibliographic Details
Main Authors: Rabia Kılıçkaya, Öner Gümüş
Format: Article
Language:English
Published: Istanbul University Press 2023-11-01
Series:Maliye Çalışmaları Dergisi
Subjects:
Online Access:https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/3266BA78EC7A4CBC93019D97856F93EB
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