BAZI KAMU ALACAKLARININ ÖZEL UZLAŞMA YOLU İLE TAHSİLİ HAKKINDA KANUN VE DÜŞÜNDÜRDÜKLERİ

Authors : Ahmet KUTSAL

Pages : 147-167

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Publication Date : 1983-01-02

Article Type : Research Paper

Abstract :The Reconciliation Law, referred to as «tax amnesty* and • tax peace» by the public and by the administration respec-tively, is recently published and received a vvidespread atten-tion by taxpayers. New arrangements brought about by this law serve two purposes. First by eliminating the past it gives vvay to the app-lication of new laws that are issued during the last two years, and second it corrects the distortion inflicted upon business firms during high inflationary periods. İn this artlcle, we explained the legal rules of the reconciliation lavv, and expressed our opinions on it.
Keywords : kamu alacaklarının özel uzlaşma yolu