YARGISAL PERSPEKTİFTEN VERGİ İTİRAZ VE TEMYİZ KOMİSYONLARI: TÜRK VERGİ YARGISI TARİHİNE DAİR KISA BİR DEĞERLENDİRME

Çağrı Alihan   ÇELİK; Hamza  KAHRİMAN

doi:10.63127/tuaz.by.219

TAX OBJECTION AND APPEALS COMMISSIONS FROM A JUDICIAL PERSPECTIVE: A BRIEF EVALUATION ON THE HISTORY OF TURKISH TAX JUDICIARY

Authors

Çağrı Alihan Çelik

Aydın Adnan Menderes University

https://orcid.org/0009-0001-9615-1553

Prof. Hamza Kahriman

Aydın Adnan Menderes University

https://orcid.org/0000-0003-2874-0636

DOI: https://doi.org/10.63127/tuaz.by.219.c161

Synopsis

In Türkiye, certain tax disputes were resolved by tax objection and tax appeal commissions before 1982. These commissions did not fully possess certain guarantees and characteristics that should be present in a typical court. These are: independence, impartiality, and final judgment. This chapter focuses on whether these boards are typical courts in the context of the aforementioned guarantees and characteristics. A similar commission operating in Nigeria is also examined within the scope of this chapter.

Author Biographies

Çağrı Alihan Çelik, Aydın Adnan Menderes University

Çağrı Alihan Çelik (Aydın, Turkey) is an independent researcher. Çelik completed undergraduate education at Dokuz Eylül University in the department of Law in 2019, master's education at Aydın Adnan Menderes University in the department of Public Finance and Tax Applications in 2023. Çelik has national and international articles published.
E-mail: calihancelik@yandex.com | ORCID: https://orcid.org/0009-0001-9615-1553

Prof. Hamza Kahriman, Aydın Adnan Menderes University

Prof. Hamza Kahriman serves as a faculty member at the Department of Public Finance, Faculty of Political Sciences, Aydın Adnan Menderes University, Aydın, Türkiye. Kahriman completed undergraduate education at Manisa Celal Bayar University in the department of Public Finance in 2000, master's education at Dokuz Eylul University in the department of Fiscal Law in 2003, and Ph.D. degree from Manisa Celal Bayar University in the field of Public Finance in 2010. Primary research interests include fiscal law, history of public finance, public finance. Kahriman has national and international articles and book chapters published in Turkish and English. Selected published books include Karneli Years.
E-mail: hamza.kahriman@adu.edu.tr | ORCID: https://orcid.org/0000-0003-2874-0636