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Turkey - Protection of Taxpayer Rights during Tax Audits: Impartiality within the Scope of the Proportionality Principle

Country:
Turkey
Author:
E. Arık
Issue:
European Taxation, 2017 (Volume 57), No 9
Published:
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.
 
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