Number: 257 ( Mayıs) / Year: 2026

Journal of Fiscal Law

Year-Number : 2026 - 257 ( Mayıs)

Articles for this issue

1 Research Article
5018 SAYILI KANUN’DA HESAP VEREBİLİRLİK İLKESİ: NORM-UYGULAMA AÇIĞI ÜZERİNE BİR DEĞERLENDİRME , 1-40
THE PRINCIPLE OF ACCOUNTABILITY IN LAW NO. 5018 IN TÜRKİYE: AN ASSESSMENT OF THE GAP BETWEEN NORM AND IMPLEMENTATION
http://dx.doi.org/10.69838/MHD.87074
Mehmet Seyda Ozan
2 Research Article
VERGİ İNCELEMESİNDE FİİLİ BELİRLEYİCİLİK VE YARGI DENETİMİNİN SINIRLARI , 1-40
DE FACTO DETERMİNANCY IN TAX AUDITS AND THE LIMITS OF JUDICIAL REVIEW
http://dx.doi.org/10.69838/MHD.89649
Çağdaş MEYTİOĞULLARI -
3 Research Article
TÜRKİYE’DE KAMU KESİMİNİN KAPSAMI VE BÜTÇE DIŞI KAMU KESİMİNİN YERİ VE ETKİLERİ , 1-40
The Scope of the Public Sector in Turkey and the Position and Implications of the Extrabudgetary Public Sector
http://dx.doi.org/10.69838/MHD.89943
HAYDAR LÜTFÜ EJDER -Hatice Merve Aksoy Moral
4 Research Article
TEKNOKENTLERDEKİ AR-GE FİRMALARINA SAĞLANAN VERGİ TEŞVİKLERİNİN İNCELENMESİ , 1-40
AN EXAMINATION OF TAX INCENTIVES PROVIDED TO R&D FIRMS IN TECHNOLOGY PARKS
http://dx.doi.org/10.69838/MHD.89009
Sami BUHUR -Şeyma ÇAKIR