INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH (JSHSR)

Abstract


EVALUATION OF LAPSE OF TIME IN PROPERTY TAXES

Taxes are increasing the importance of public expenditures as the most important source of financing. However, the parties to the tax are the creditor party and the debtor party in this development. The creditor party has administrative and judicial arrangements in collecting this receivable. Failure to carry out administrative transactions within a certain period allows the borrower to end the debt. This situation is in the literature as lapse of time.

The statute of limitations is regulated in both the Tax Procedural Law No. 213 and the AATUHK numbered 6183 as tax accrual (impose a tax) and collection of taxes a lapse of time. In general, these laws governing implementation contain binding rules in property tax. However, in the real estate tax, both the lapse of time gives different results, and the lapse of time for one of them does not apply to the other.

In this study, the definition of the lapse of time, its scope, the articles regulated in terms of tax law and its application and the property tax direction will be examined.



Keywords
Lapse of Time, Tax Procedural Law, Tax Execution Law, Real Estate Tax.



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