karataş durmuş, neslihan ankara yıldırım beyazıt üniversitesi - hukuk fakültesi, Turkey

TAXPAYER PROTECTION UNDER TURKISH AND FRENCH TAX LAW

16895

The lawmaker gives rights, duties and responsibilities to the parties of taxation (government and taxpayer). Although taxpayer rights and protection of taxpayer have close relation, these are different at some points. Protection of taxpayer is a basic requirement for the democratic state of law. The lawmaker and government have to give a lot of importance to protective laws and regulations so as to provide justice and equity in taxation. In this article, I will examine protection of taxpayer in case of change in the opinion of administration, protective regulations about tax auditing and protection with cash pricing agreement in transfer pricing.

99

Protection of the Taxpayer , Taxpayer Rights , Advance Pricing Agreements , Tax Audit

Erciyes University Journal Of Economics an‎d Administrative Sciences

122