The Resource Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle

Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle

Label
Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle
Title
Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle
Creator
Subject
Language
eng
Summary
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
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 9 ; p. 394-400
http://library.link/vocab/creatorName
Arık, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • audit
  • taxpayer rights
  • proportionality
Label
Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle
Instantiates
Publication
Label
Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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