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Journals / Sayıştay Dergisi / 2017 / Sayı: 107

TAX JUDICIARY SYSTEMS OF THE US, GERMANY, THE UK AND TURKEY

ABD, Almanya, İngiltere ve Türkiye Vergi Yargısı Sistemleri

Serdar KILIÇ
Mustafa Göktuğ KAYA
Pages
37–64
Publication Date
2017-12-01
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

A profound analysis of these jurisdictions is, nevertheless, far beyond the aim of this study

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Most countries differ from one another in their ways of tax dispute solution.
📊
Key Findings & Data:This is true even for the most advanced Anglo-Saxon common law jurisdictions, such as the US and the UK.
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Conclusion & Impact:A profound analysis of these jurisdictions is, nevertheless, far beyond the aim of this study
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Vergi Mahkemesi · Vergi Yargısı · Vergi Uyuşmazlığı

Abstract

Most countries differ from one another in their ways of tax dispute solution. This is true even for the most advanced Anglo-Saxon common law jurisdictions, such as the US and the UK. However, they also have many common features, since they are OECD members. This article summarizes and reviews the brief history and functioning of the tax judiciary of the US, Germany, the UK and Turkey. A profound analysis of these jurisdictions is, nevertheless, far beyond the aim of this study

Özet

Birçok ülke vergi uyuşmazlıklarının çözüm yollarında birbirlerinden farklılaşmaktadır. Bu durum, ABD ve İngiltere gibi en gelişmiş Anglosakson hukuk sistemine sahip ülkeler için bile geçerlidir. Bununla beraber, OECD üyesi ülkeler olmaları hasebiyle, hukuk sistemlerinde ortak birçok noktaya da sahiptirler. Bu makalede, ABD, Almanya, İngiltere ve Türkiye’nin vergi yargısı sistemlerinin kısa tarihçesi ve işleyişi özetlenip değerlendirilmektedir. Buna karşın, derinlemesine bir ülke analizi bu çalışmanın amacı dışındadır

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Cite This Article

KILIÇ, S., KAYA, M. G. (2017). TAX JUDICIARY SYSTEMS OF THE US, GERMANY, THE UK AND TURKEY. Sayıştay Dergisi, Sayı: 107, 37–64. https://ajindex.com/articles/136142

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