Brief Information about Harmonization of Tax Evasion Crime with Protocol No.7
Yazarlar (2)
Dr. Öğr. Üyesi Burhanettin Onur KİREÇTEPE Tokat Gaziosmanpaşa Üniversitesi, Türkiye
Dr. Öğr. Üyesi Özgür Taşdemir Türkiye
| Bildiri Türü | Tebliğ/Bildiri | Bildiri Dili | Türkçe |
| Bildiri Alt Türü | Özet Metin Olarak Yayınlanan Tebliğ (Uluslararası Kongre/Sempozyum) | ||
| Bildiri Niteliği | Alanında Hakemli Uluslararası Kongre/Sempozyum | ||
| Kongre Adı | 33th International Public Finance Conference | ||
| Kongre Tarihi | 08-05-2018 / | ||
| Basıldığı Ülke | Türkiye | Basıldığı Şehir | Antalya |
| Bildiri Linki | http://www.maliyesempozyumu.org/wp-content/uploads/2018/05/33.-Proceedings_Book_Bildiriler_Kitabi.pdf | ||
| UAK Araştırma Alanları |
Vergi Hukuku
|
||
| Özet |
| After Republic of Turkey’s ratification of Protocol No. 7, we begin to debate about how it will aplied instead of purelly academic debates. Protocol No. 7’s most important change about tac law is was inserting non bis in idem into the ECtHR’s jurisdiction.In our study, we will first try to explain the non bis in dem. Then we will explain the impact of the ECHR and the ECtHR on domestic law. After these explanations, we will try to analyze the current case law of the ECtHR concerning about non bis in dem and possible effects of the tax evasion crime. In the final part ofour study, we will indicate how sanctions should be fort he crime of tax evasion, which we believe will both not harm the treasury and also restore the disrupted public order. |
| Anahtar Kelimeler |
