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

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