Qualification of Administrative Practices as a Source for Turkish Tax Law

In considering the relationship between positive and normative law, one must determine whether customs, one of the grounds of written law and administrative practices, and the manifestations of customs in practice, would be accepted as a source of law. Because, for example, an uncodified custom coul...

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Bibliographic Details
Main Author: Mehmet Alpertunga Avci
Format: Article
Language:English
Published: Istanbul University Press 2022-04-01
Series:Maliye Çalışmaları Dergisi
Subjects:
Online Access:https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/FE7D4F0001E24A94990983C0FC64FFA9
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