Effects of globalization and international organizations to taxation authority of nation-state

Authors

  • Aylin İdikut Özpençe
  • Özay Özpençe

Keywords:

Vergilendirme Yetkisi, Egemenlik, Uluslararası Kuruluşlar, Ulus-Devlet

Abstract

The fiscal policy activities, one of the indicators of the Nation state power, has been changed with the globalisations. In particular the change on "the taxation authority" has gained a  more diverse dimension. In the first part of the study the emphasis has been given to the concepts of the sovereignty and taxation authority and in the second part the concept of the  restriction the taxation authority has been examined.  In the last part the arrangements which are  presumed voluntary or compulsory towards Turkey by some selected international organizations are being assessed in terms of taxation authority.

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Author Biographies

Aylin İdikut Özpençe

Dokuz Eylül Üniversitesi, IIBF Maliye Bolumu, Araştırma Görevlisi

Dokuz Eylul University, Faculty and Administrative Sciences, Department of Public Finance, Research Assistant

Özay Özpençe

Dokuz Eylül Üniversitesi, IIBF, Maliye Bölümü, Araştırma Görevlisi

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Published

2007-02-19

How to Cite

İdikut Özpençe, A., & Özpençe, Özay. (2007). Effects of globalization and international organizations to taxation authority of nation-state. Journal of Human Sciences, 4(1). Retrieved from https://www.j-humansciences.com/ojs/index.php/IJHS/article/view/174

Issue

Vol. 4 No. 1 (2007)

Section

Economics

License

Uluslararası İnsan Bilimleri Dergisi ISSN:1303-5134
International Journal of Human Sciences ISSN:2458-9489
 
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