Number: 253 ( Ocak) / Year: 2026

Journal of Fiscal Law

Year-Number : 2026 - 253 ( Ocak)

Articles for this issue

1 Research Article
ELEKTRONİK TİCARET KAPSAMINDA YAPILAN ÖDEMELERDE ARACI HİZMET SAĞLAYICILARINA YÖNELİK GETİRİLEN TEVKİFAT YÜKÜMLÜLÜĞÜ , 1-40
WITHHOLDING TAX OBLIGATIONS OF INTERMEDIARY SERVICE PROVIDERS IN PAYMENTS UNDER ELECTRONIC COMMERCE
http://dx.doi.org/10.69838/MHD.89477
ESRA KESKİN ÇAKMAK
2 Research Article
MİKRO İHRACAT KAPSAMINDA ELDE EDİLEN KAZANÇLARDA GELİR VERGİSİ İNDİRİMİNİN İNCELENMESİ , 1-40
EXAMINATION OF INCOME TAX DEDUCTION IN EARNINGS OBTAINED WITHIN THE SCOPE OF MICRO-EXPORT
http://dx.doi.org/10.69838/MHD.89053
Prof. Dr. Fatih SARAÇOĞLU -Bekir ÖZCAN
3 Research Article
Türk Vergi Denetiminde Mekânsal Veri Analizi (MEVA) Sistemi Uygulaması , 1-40
Application of Spatial Data Analysis (MEVA) System in Turkish Tax Audit
http://dx.doi.org/10.69838/MHD.86778
Yeliz Neslihan AKIN BASA -