Articles

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, in the Journal: Vergi Sorunları Dergisi, No.380 (May), pp.9-18;

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

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

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

2018 - Tax Transparency in Turkey, in the Journal: Vergi Dünyası Dergisi, No.443, pp.6-24 (with O. Canyaş);

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

2017 - Invitation to Clarify Preliminary Findings of Tax Administration - Determinables, Questions and Problems-, in the Journal: Vergi Dunyası Dergisi, 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, in the Commemorative for Prof. Dr. İlhan Ulusan, in the Journal: 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, Ankara, 2016, pp.317-324;

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

2015 - Determination and Assessment of Legal Sources of Mutual Administrative Assistance in Turkish Tax Law, in the Journal: Vergi Dunyası Dergisi, No.401, pp.25-37;

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

2013 - Steuersanktionsrechtssystem in der Turkei, in the Journal: International 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 -, in the Journal: Legal Mali Hukuk, No.94, pp.3-15;

2012 - An Example of Injustice: Taxation of Salaries and Wages, in the Journal: 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, 08.01.2011, www.fundabasaran.com;

2011 - “Enterprise” as the Subject to Corporate Income Tax, in the Journal: Vergi Sorunları Dergisi, No.268, pp.91-102;

2010 - Verständigungen im turkischen Steuerrecht- Vorbild fur eine gesetzliche Konzeption in Deutschland?, in the Journal: Steuer und Wirtschaft, 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?, in the Journal: Vergi Sorunları Dergisi, No.257, pp.163-171;

2008 - Reconcilation in Turkish Tax Law, in the Journal: MUIIBFD (as Commemorative for Prof. Dr. Batırel), Vol.25, No.2, pp.309-337;

2008 - Current Situation in the Law of Administrative and Criminal Tax Offences, in the Journal: 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, in the Journal: Vergi Dunyası Dergisi, No.233, pp.72-94;

2007 - Interest on Tax Returns as a Constitutional Right, in the Journal: Vergi Dunyası Dergisi, No.316, pp.84-101;

2006 - Administrative Tax Offences and Penalties, in the Journal: Vergi Dunyası Dergisi, No.299, 116-147;

2005 - Corporate Tax in Mergers through Cross Boundary Transfers, in the Journal: Vergi Dunyası, No.291, pp.118-129;

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

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

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

2001 - Compliance with the Code of Conduct for Business Taxation in European Union, in the Journal: Vergi Sorunları Dergisi, No.156, pp.127-136;

2001 - Morality of Taxation and “Base of Living-Standard” (as lump-sum taxation), in the Journal: 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-, in the Journal: Vergi Sorunları Dergisi, No.143, pp.178-195;

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

2000 - Creator of Arbitrariness or Provider of Legal Peace? The Institution under Interrogation: Reconciliation, Its Justification and Legal Analysis, Part (I), in the Journal: Mukellefin Dergisi, No.90, pp.33-42 ; Part (II), in the Journal: 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, Istanbul, pp.183-192;

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

2000 - The Meaning of the Term “Income” According to the Law with Number 4369, in the Journal: Vergi Dunyası Dergisi, 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, in the Journal: İİBFFD, Vol.14 (1998), No.1 (as Commemorative for Prof. Dr. Halil Nadaroğlu), Istanbul, pp.71-91;

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

1998 - Die Debatte um das Ruckwirkungsverbot seit den Nurnberger Prozessen, in the Journal: 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, in the Journal: Argumentum, No.19 (February), pp.295-301; Part II, in the Journal: Argumentum, No.20 (March), pp.301-303.