Turkey - Protection of Taxpayer Rights during Tax Audits: Impartiality within the Scope of the Proportionality Principle
- E. Arık
- European Taxation, 2017 (Volume 57), No 9
- 2 August 2017
In this article, the author reviews various methods employed to ensure impartiality in the tax audit selection process in a number of countries for the purpose of assessing whether the Turkish system for selecting taxpayers for audit is impartial in practice.