Number: 254 (Şubat) / Year: 2026

Journal of Fiscal Law

Year-Number : 2026 - 254 (Şubat)

Articles for this issue

1 Research Article
EMİSYON PRİMİNİN VERGİLENDİRİLMESİ , 1-40
TAXATION OF SHARE PREMIUM
http://dx.doi.org/10.69838/MHD.87053
Aleyna Kalender -
2 Research Article
TOPLUMSAL REFAHIN İYİLEŞTİRİLMESİNDE KAYIT DIŞI EKONOMİ İLE MÜCADELENİN ÖNEMİ , 1-40
THE IMPORTANCE OF COMBATING THE INFORMAL ECONOMY IN IMPROVING SOCIAL WELFARE
http://dx.doi.org/10.69838/MHD.89662
Adnan ERDAL -Adnan ERDAL
3 Research Article
DİJİTAL VERGİ DENETİMİ VE KAYIT DIŞI EKONOMİYLE MÜCADELEDE KURGAN MODELİ: TÜRK VERGİ SİSTEMİNDE YENİ BİR DÖNEM , 1-40
Digital Tax Auditing and the Fight Against the Shadow Economy with the KURGAN Model: A New Era in the Turkish Tax System
http://dx.doi.org/10.69838/MHD.88671
Cansel Oskay -Gülden Şişman
4 Theoretical Article
ENGELLİLİK ORANI % 90 VE DAHA FAZLA ENGELLİ ADINA KAYITLI TAŞITLARIN MİRASÇILARA DEVRİNDE MOTORLU TAŞITLAR VERGİSİ MÜKELLEFİYETİN BAŞLAMASI , 1-40
COMMENCEMENT OF MOTOR VEHICLE TAX LIABILITY UPON TRANSFER OF VEHICLES REGISTERED IN THE NAME OF A PERSON WITH A DISABILITY RATE OF 90% OR MORE TO HEIRS
http://dx.doi.org/10.69838/MHD.89455
Uğur YİĞİT -