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