Evaluation of Not Adding Tax Inspection and/or Tax Technique Reports to Tax/Penalty Notices within the Scope of Good Administration and Access to File Rights
In practice, taxpayers receive tax /penalty reports that do not include tax inspection reports and technical tax reports. This application constitutes a breach of the rights of taxpayers to access documents and to their own files. As it’s well known such rights are an integral part of the rights of...
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| Format: | Article |
| Language: | English |
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International Public Finance Conference/Turkey
2021-06-01
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| Series: | International Journal of Public Finance |
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| Online Access: | https://dergipark.org.tr/tr/download/article-file/1603618 |