Türk Vergi Hukuku'nda geriye yürümezlik ilkesi
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Date
2006
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Sosyal Bilimler Enstitüsü
Abstract
The subject of this thesis is the principle of non-retroactivity in Turkish Tax Law. Thisthesis composed of preamble, three sections and the conclusion part. Presentation of thesubject and the work plan are in the preamble part. In the first section, the problems of theapplication of norms regarding the time, non-retroactivity principle and the theoretical basisof mentioned principle are studied. In the second section which is titled as non-retroactivityprinciple in tax law, the mentioned principle is deeply analyzed in the scope of tax law. In thethird section, the non-retroactivity principle in tax law is studied in the scope of administrativetransactions and judicial decisions. In the conclusion part, it is stated that the non-retroactivityprinciple in tax law is not a strict one, however it works when there is a breach against thefundamental rights and liberties with regard to the constitution and/or the general principals oflaw. Consequently, it is stated that the retroactivity which is against the certainty and thepredictability of law can not be preserved in a legal system, due to the necessity of a state oflaw.
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Hukuk