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VERGİ AHENKLEŞTİRÎLMESİNİN TEORİK YÖNLERİ

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 1972
Author NameUniversity of AuthorFaculty of Author
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Abstract (Original Language): 
1. Roma Andlaşmasında, Neumark Raporunda ve özel vergiler hakkında alınacak tedbirlerle ilgili müteakip direktiflerde vaz'edildikleri şekli ile vergi ahenkleştirmesi için ileri sürülen sebeplere yeniden göz atmak ilginçtir. 2. Neumark Raporu Roma Andlaşmasının konu ile ilgili olan maddelerinin büyütülmüş bir şekli idi. Her iki dokümana da göz atacak olursak temel fikrin, AET memleketleri için, bir tek memlekette mevcut olabilecek bir vergi sistemine mümkün mertebe ben¬zer bir vergi sisteminin yaratılması olduğunu görürüz.
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REFERENCES

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392

DOUGLAS DÜSSES

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