Rabia KILIÇKAYA,
Öner GÜMÜŞ
Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation
Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation
Maliye Çalışmaları Dergisi
2023-Sayı: 70
70-83
igitalization,
digital service tax,
constitutional taxation principles,
public expenditures,
BEPS
135
161