Results 11 to 20 of about 220,449 (278)

Differences in practice between FRS for SME and tax procedure LAW/GCASI and an application

Pressacademia, 2021
Amaç- KÜMİ FRS, AB kriterleriyle uyumlu; küçük ve mikro işletmelerin yararlanması açısından ortaya çıkarılmış finansal raporlama standartlarıdır. AB’nin 2013 yılında belirlemiş olduğu küçük ve mikro işletme tanımına göre hazırlanmıştır. Bu çalışmanın amacı, KÜMİ FRS uygulamaları ile MSUGT/VUK uygulamaları arasındaki farkları ortaya koymaktır.
KURBAN, Ibrahim Cem, POLAT, Levent
openaire   +3 more sources

Holistic Tax Reform: Procedure, the Missing Companion to the Tax Cuts and Jobs Act’s Substantive Law Focus

Pittsburgh Tax Review, 2019
Holistic Tax Reform: Procedure, the Missing Companion to the Tax Cuts and Jobs Act’s Substantive Law ...
J. Balogh
openaire   +3 more sources

Procedure for coordination of legislative norms of financial and tax law within the framework of public law regulation

Uzhhorod National University Herald. Series: Law
The article explores the peculiarities of harmonizing legislative norms of financial and tax law within the framework of public legal regulation. It is established that the norms of financial and tax law shape the rules for managing the financial system and taxation, contributing to a balance between the state’s needs for financial resources and the ...
O. Demenko
semanticscholar   +4 more sources

COMPATIBILITY OF "THE PRINCIPLE OF NE BIS IN IDEM" WITH THE SANCTION SYSTEM SPECIFIED BY TAX PROCEDURE LAW NO. 213

Anayasa Yargısı, 2023
Türk vergi ceza hukuku hükümleri gözönüne alındığında 213 sayılı Vergi Usul Kanunu’nun öngördüğü yaptırım sistemi, bazen bir kişinin işlenen tek bir fiilden dolayı birden fazla yaptırımla karşı karşıya kalmasına neden olmaktadır. Bu durum, 213 sayılı
Fatih Torun
semanticscholar   +1 more source

EFFECTS OF THE CONSTITUTIONAL COURT’S JUDGMENT TO REVOKE THE LAST PARAGRAPH OF ARTICLE 367 OF THE TAX PROCEDURE LAW NO. 213 ON ADMINISTRATIVE ACTIONS ARISING FROM TAX DISPUTE

Ankara Barosu Dergisi, 2022
The Constitutional Court revoked the last paragraph of Article 367 of Tax Procedure Law No. 213, which stipulates that the decisions taken during the criminal proceedings and the tax misdemeanour proceedings do not bind each other, ruling it constitutes ...
Yunus Emre Yilmazoğlu
semanticscholar   +1 more source

COMPARISON OF VALUATION MEASURES IN TERMS OF TURKEY ACCOUNTING/FINANCIAL REPORTING STANDARDS (TMS/TFRS), FINANCIAL REPORTING STANDARD FOR LARGE AND MEDIUM-SIZED ENTITIES (BOBI FRS) AND THE TAX PROCEDURE LAW (VUK): A STUDY ONTO THE ASSET STRUCTURE OF FINANCIAL POSITION STATEMENT

Muhasebe ve Vergi Uygulamaları Dergisi, 2021
In this study, the valuation principles and measures in the Tax Procedure Law (VUK), Turkey Full Set Accounting / Financial Reporting Standards (TMS/TFRS) and Financial Reporting Standards for Large and Medium Enterprises (BOBI FRS) are examined. The aim

semanticscholar   +1 more source

Accounting Of R&D Expenditures And Incentives In Terms Of Tax Procedure Law

Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 2022
One of the important factors determining the competitiveness of countries is R&D investments. Every country that aims to increase its competitiveness wants to support the R&D investments of enterprises with incentives.
Kübra Filiz Gönen, M. Kisakürek
semanticscholar   +1 more source

AMORTIZATION APPLICATIONS ON TANGIBLE ASSETS WITHIN THE CONTEXT OF THE LAW NO.7338: A COMPARATIVE EXAMINATION IN THE FRAMEWORK OF THE TAX PROCEDURE LAW AND LMSE FRS

Uluslararası Iktisadi ve Idari Incelemeler Dergisi, 2022
With the Law No. 7338, which was published in the Official Gazette on 26.10.2021, significant changes occurred in the amortization and valuation provisions of the Tax Procedure Law. In this context, the aim of this study is to reveal the similarities and
Onur Sezer, Kayahan Tüm
semanticscholar   +1 more source

OVERVIEW OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND APPLICATION DIFFERENCES BETWEEN IFRS AND TURKISH TAX PROCEDURE LAW (TPL)

Pressacademia, 2022
Purpose- The purpose of this study is to explain the differences between IFRS and Turkish Tax Procedure Law (TPL), give information about how financial statements are presented according to TPL and IFRS, and show the presentation of financial statements ...
Merve Ozer, Suat Teker
semanticscholar   +1 more source

IMPLEMENTATION OF TAX DISPUTE SETTLEMENT PROCEDURE THROUGH THE TAX COURT IN SEMARANG

Jurnal Meta-Yuridis, 2023
Tax disputes often arise between the fiscus (examiner) and the taxpayer concerned, the authors take the main problem of the source that causes tax disputes and the procedure for resolving tax disputes through the tax court. The method used is a normative
Widiati Dwi Winarni, Mieke Anggraeni Dewi, M. Riyanto   +2 more
semanticscholar   +1 more source