Number: 256 ( Nisan) / Year: 2026

Journal of Fiscal Law

Year-Number : 2026 - 256 ( Nisan)

Articles for this issue

1 Research Article
ENGELLİLERİN ARAÇ ALIMINA YÖNELİK ÖTV İSTİSNASI DÜZENLEMESİNİN ANAYASA MAHKEMESİ’NİN 2024/240 E., 2025/100 K. SAYILI KARARI DOĞRULTUSUNDA DEĞERLENDİRİLMESİ , 1-40
ASSESSMENT OF THE SPECIAL CONSUMPTION TAX EXEMPTION FOR VEHICLE PURCHASES BY THE DISABLED IN ACCORDANCE WITH THE CONSTITUTIONAL COURT'S DECISION NO. 2024/240 E., 2025/100 K.
http://dx.doi.org/10.69838/MHD.89414
SEDAT POLAT -Muzaffer Önder
2 YDeğerlendirme Makalesi
Fransa Anayasa Mahkemesinin Dijital Hizmet Vergisi Üzerine Verdiği Kararın İncelenmesi , 1-40
An Assessment of the French Constitutional Court’s Decision on the Digital Services Tax
http://dx.doi.org/10.69838/MHD.89007
Sevda Kartal -
3 Research Article
DOĞUM TEŞVİKLERİNİN VERGİ SİSTEMİNDEKİ KONUMU VE SOSYAL HİZMET BOYUTU: TÜRKİYE UYGULAMASININ HUKUKİ ANALİZİ , 1-40
THE POSITION OF BIRTH INCENTIVES IN THE TAX SYSTEM AND THEIR SOCIAL SERVICE DIMENSION: A LEGAL ANALYSIS OF THE TURKISH APPLICATION
http://dx.doi.org/10.69838/MHD.88593
Özgür Altındağ -Osman GEYİK