Book Chapters & Articles

Book Chapters & Articles


BOOK CHAPTERS

2020 - History And Taxation, The Dialectical Relationship between Taxation and the Political Balance of Power, Turkey’s National Report 2021 EATLP Congress (with G. Günes, F. Karagöz, S. Metin) (in English);

2019 - Instruments of Transparency Towards The Tax Administration, IBFD, EATLP International Tax Series, Volume 17, Ch.3, pp. 41-64 (in English, ISBN: 978-90-8722-543-8);

2019 - Limitations of Transparency and Protection of The Taxpayer, IBFD, EATLP International Tax Series, Volume 17, Ch.11, pp. 275-300 (in English, ISBN: 978-90-8722-543-8);

2019 - Tax Transparency, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 17, Ch.40, pp. 1001-1027 (with O. Canyaş) (in English, ISBN: 978-90-8722-543-8);

2018 - Tax Infractions and Crimes, AUAÖF- Tax Law Book, Chapter 5, Anadolu University Publications, pp.108-138 (ISBN: 978-975-062895-5);

2018 - Reasonable Strategy for Turkey to Fight Against Tax Circumvention in Direct Taxation, II. Annual Congress of VEHUP, Oniki Levha Publishing House, Istanbul, pp. 203-237 (ISBN: 9786051527987);

2017 - Tax Avoidance Revisited in the EU BEPS Context, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 15, pp. 695-736 (in English, ISBN: 978-90-8722-422-6) (with M. Sevgin and N.K. Uyanik);

2016 - Surcharges and Penalties in Tax Law, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 14, pp. 655-703 (in English, ISBN: 978-90-8722-371-7);

2016 - Decriminalization of Tax Law by Administrative Penalties on Tax Duties, Surcharges and Penalties in Tax Law, IBFD, EATLP International Tax Series, Volume 14, 2016, pp. 117-133 (in English, ISBN: 978-90-8722-371-7);

2016 - Exchange of Information Versus Tax Solution of Equivalent Effect, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 13, pp. 557-581 (in English, ISBN: 978-90-8722-348-9);

2016 - Corporate Income Tax Subjects, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 12, pp. 509-535 (in English, ISBN: 978-90-8722-347-2);

2015 - The Principle of Legality - in the Tax Law - As a Sub-Principle of the Legal Certainty, Legal Certainty, Proceedings of the 4th Conference of Platform for Public Lawyers, Turkey’s Bar Association, pp. 189-238 (ISBN: 978-605-9050-33-3), http://tbbyayinlari.barobirlik.org.tr/TBBBooks/509.pdf);

2013 - Advance Pricing Agreements and the Constitutional Limits on these Agreements, Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul, pp. 291-310 (in English, ISBN:9789754003529);

2012 - Tax Infractions and Crimes, AUAÖF- Tax Law Book, Anadolu University Publications, Eskişehir, pp. 92-125 (ISBN: 9789750612251);

2010 - Tax Audit in Turkish Law, Lawful and Effective Public Supervision, Seckin Publishing House, Ankara, pp. 393-425 (revised version in the Journal: VSD, No.261 (June 2010), 87-108 (ISBN: 9789750214066);

2009 - Administrative Tax Offences and Sanctions in Turkish Tax Procedure Law, Administrative Penal Law, Seckin Publishing House, Ankara, pp. 285-297 (ISBN: 9750209734);

2009 - Limits of Taxation Intervention in Fundamental Rights and Freedoms, Leadership of the Public in the Fields of Public Law, Private Law and Penal Law, and Individual Autonomy, Seckin Publishing House, Ankara, pp. 147-202 (ISBN: 9750209550);

2006 - Die körperschaftliche Behandlung bei grenzuberschreitenden Ubernahmen –Das turkische Recht im Vergleich zum EU-Recht, Mergers & Acquisitions in Emerging Markets, Beispiel Turkei, Herausgegeben von Helmut Pernsteiner, Trauner Publishing House, Linz, pp. 281-297 (in German, ISBN: 3854879202);

2004 - Taxation of Partnerships in Merging Capital Companies, Company Mergers, Ed.: Haluk Sumer/Helmut Pernsteiner, Alfa Publishing House, Istanbul, pp. 111-135 (ISBN: 9752974406);

2000 - Reconciliation and Correction in Germany subchapters, Effectiveness of Tax Jurisdiction, Ed.: Nihal Saban, TESEV Publications, Istanbul, pp. 56-58, pp. 65-66 (ISBN: 9758112112).

ARTICLES

2022 - Can Inflation Adjustment and Reassessment Protect Taxpayers Against Inflation?, VDD, No.290 (June 2022), pp.6-19;

2021 - Freiheitsgrundrechte und Unternehmensbesteuerung aus deutscher, türkischer und europäischer Sicht, Ubg 2021 (with M. Heintzen) (in German);

2020 - Dividend Limitation/Prohibition in Joint Stock Companies and Consequences of Violation of Rule in Terms of Tax Law, VSD, No.380 (May), pp.9-18;

2020 - Neue Digitale Service-Steuer in der Türkei, ISR, 2/2020, pp.72-76 (in German);

2020 - Digital Service Tax, in the Journal: VSD, No.377 (February), pp. 9-20;

2019 - Besteuerung der Alterseinkünfte und der Einkünfte aus dem öffentlichen Dienst gemäß dem DBA-Türkei 2011, ISR, 7/2019, pp. 250-255 (in German);

2018 - Tax Transparency in Turkey, VDD, No.443, pp. 6-24 (with O. Canyaş);

2018 - Determination of the Willfulness in Tax Evasion Crime Committed Through False or Misleading Document, Commemorative for Fahamettin Akıngüç, Fasikül, No.100, pp. 341-372 (with Dr. T. Karaçoban Güneş and Dr. Y. Cangüloğlu);

2017 - Invitation to Clarify Preliminary Findings of Tax Administration - Determinables, Questions and Problems-, VDD, No.433, pp. 6-14;

2016 - The Duties of Taxpayers in Taxation Procedure and the Results of Breach in Duties According to the Ex Officio Principle, Commemorative for Prof. Dr. İlhan Ulusan, İKUHFD, V.15, No.2, pp. 113-127;

2016 - A Different Approach to the Tax Sanction Law: Decriminalisation, in the Commemorative for Prof. Dr. Turhan Esener, 2016, pp. 317-324;

2015 - Functionality of Minor Infraction of Rules, Legal Mali Hukuk, No.125, pp. 21-36;

2015 - Determination and Assessment of Legal Sources of Mutual Administrative Assistance in Turkish Tax Law, VDD, No.401, pp. 25-37;

2014 - Non Bis In Idem and Principle of Legality, Commemorative for Prof. Dr. Şukru Kızılot, Ed. Nevzat Saygılıoğlu, pp. 49-72 (with N. Bilici);

2013 - Steuersanktionsrechtssystem in der Turkei, Internationale Wirtschaftsbriefe, 2013/19, pp. 689-698 (in German);

2012 - Does the Taxpayer Have to Ascertain and Declare His Tax Debt? –On the Legal Nature, Content of Tax Declaration and Meaning of Tax Assessment, Legal Mali Hukuk, No.94, pp. 3-15;

2012 - An Example of Injustice: Taxation of Salaries and Wages, Fasikul, No.30, pp. 6-12;

2011 - Views of Political Parties on Taxes According to Their General Election Manifestos, 11.05.2011, www.fundabasaran.com;

2011 - “Amnesty” at the Beginning of the New Year and the Justice that is Expected to Wake up, www.fundabasaran.com;

2011 - “Enterprise” as the Subject to Corporate Income Tax, VSD, No.268, pp. 91-102;

2010 - Verständigungen im turkischen Steuerrecht- Vorbild fur eine gesetzliche Konzeption in Deutschland?, StuW, Augustheft, pp. 239-245 (with M. Yılmaz) (in German);

2010 - Questions after the Changes in Article 140 of Tax Procedure Law – Is More Legality in Tax Audit Eventually Possible?-, 05.11.2010, www.fundabasaran.com;

2010 - Is the Implementation of Reconciliation in Conformity with Law?, VSD, No.257, pp. 163-171;

2008 - Reconcilation in Turkish Tax Law, Commemorative for Prof. Dr. Ömer Faruk Batırel, MUIIBFD, Vol.25, No.2, pp. 309-337;

2008 - Current Situation in the Law of Administrative and Criminal Tax Offences, Istanbul Barosu Dergisi, Vol.82, No.6, pp. 2840-2859;

2008 - Change Process in Tax Penal Law and the Effects of this Process on Tax Penalty System, VDD, No.233, pp. 72-94;

2007 - Interest on Tax Returns as a Constitutional Right, VDD, No.316, pp. 84-101;

2006 - Administrative Tax Offences and Penalties, VDD, No.299, 116-147;

2005 - Corporate Tax in Mergers through Cross Boundary Transfers, VDD, No.291, pp. 118-129;

2003 - Some Arrangements in Turkish Tax System versus Code of Conduct for Business Taxation in European Union, Commemorative for Prof. Dr. Ünal Tekinalp, Vol. 3, pp. 43-62;

2002 - Unfair Tax Competition in European Union, 6th Tax Congress of Turkey, Publications of Associations of Alumnies MUIIBF & IYT, pp. 121-132;

2002 - Does the Demand for Fair Competition overcome the Difficulties with the Consolidated Corporate Tax in the European Union, 17th Turkish Public Finance Symposium, TURMOB Publishing House No:185, pp. 351-381;

2001 - Compliance with the Code of Conduct for Business Taxation in European Union, VSD, No.156, pp. 127-136;

2001 - Morality of Taxation and “Base of Living-Standard” (as lump-sum taxation), Mukellefin Dergisi, No.99, pp. 93-110;

2000 - Limits of Bank’s Obligation to Disclose Information and Special Minor Infraction of Rules Due to not Disclosing, - Grey Area between the Obligation to not Disclosing Customer Secrets and Minor Infraction of Rules-, VSD, No.143, pp. 178-195;

2000 - Is the Progressive Tax Tariff a Result of the Principle of Ability to Pay?, Commemorative for Prof. Dr. Adnan Tezel, pp. 87-102;

2000 - Creator of Arbitrariness or Provider of Legal Peace? The Institution under Interrogation: Reconciliation, Its Justification and Legal Analysis, Part (I), Mukellefin Dergisi, No.90, pp. 33-42; Part (II), Mukellefin Dergisi, No.91, 105-110;

2000 - Federal German Finance Organization and Principles of Administrative Procedure, in the 5th Tax Congress of Turkey, Publications of Associations of Alumnies MUIIBF & IYT, pp. 183-192;

2000 - Legal System of Administrative Tax Offences, Mukellefin Dergisi, No.87, pp. 109-119;

2000 - The Meaning of the Term “Income” According to the Law with Number 4369, VDD, No.223, 114-124;

1998 - German Constitutional Court’s Decision on Wealth Tax, which brings Important Developments in Tax Law, Evaluation of the Decision and its Influence on Turkish Tax System, Commemorative for Prof. Dr. Halil Nadaroğlu, İİBFFD, Vol.14 (1998), No.1, pp. 71-91;

1998 - The Concept of “Similar Financial Obligation” in the Basis of the Constitution, Commemorative for Prof. Dr. Oğuz İmregün, pp. 857-881 (also in VSD, No.118, pp. 114-133);

1998 - Die Debatte um das Ruckwirkungsverbot seit den Nurnberger Prozessen, Argumentum, No.55 (April-May-June), pp. 402-406 (in German);

1992 - The Demand of the Minority for the Appointment of a Special Supervisor in Joint Stock Companies, Part I, Argumentum, No.19 (February), pp. 295-301; Part II, Argumentum, No.20 (March), pp. 301-303.