Publications

I. BOOKS

2017 - Fundamentals of Turkish Tax Law in Twenty Questions, Adalet Publishing House, Istanbul (ISBN: 978-605-300-174-4);

2017 - (Ed.) An Occupational Group In Purgatory: Tax Consultants (Occupational Group Members Subject to the Law No.3568),  Seckin Publishing House, Ankara (ISBN: 978-975-02-4538-1)  (with Assist. Prof. Dr. T. Karaçoban Guneş);

2017 - (Compilation)  Tax Laws and Its Basic Legislation, Aristo Publishing House, Istanbul (ISBN: 9786052332047);

2015 - (Compilation)  Tax Laws and Its Basic Legislation, Turkmen Publishing House, Istanbul (ISBN: 9786054749430)   (with Assist. Prof. Dr. T. Karaçoban Guneş);

2013 - German Taxation Procedure on the Basis of Parts of Tax Liability Relationship - from the Perspective of Law State-, Seckin Publishing House, Ankara (ISBN:9789750225093);

2013 - (Ed.)  Administrative Penal Law, Seckin Publishing House, 2nd Edition, Ankara (in German-Turkish, ISBN: 9750209734) (with Prof. Dr. İ. Ulusan);

2013 - (Ed.) Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul (in English, ISBN:9789754003529);

2013 - (Ed.) Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul (in German-Turkish, ISBN: 9789754003512);

2013 - (Ed.) Financial Crisis in the European Union and Its Effect on Turkey, Seckin Publishing House, Ankara (in German-Turkish, ISBN: 9789750223631);

2011 - Fundamentals of Income Taxation, 2nd Edition, Seckin Publishing House, Ankara (ISBN:9789750217371);

2010 - (Ed.) Lawful and Effective Public Control, Seckin Publishing House, Ankara (in German-Turkish, ISBN: 9789750214066) (with Prof. Dr. B. Özturk);

2009 - (Ed.) Administrative Penal Law, Seckin Publishing House, 1st Edition, Ankara (in German-Turkish, ISBN: 9789750209734) (with Prof. Dr. İ. Ulusan);

2003 - Fundamentals of Income Taxation, 1st Edition, Beta Publishing House, Istanbul (ISBN:9752952143); 

1999 - Conditions for Capitalisation of Intangible Assets in Turkish and German Tax Balance Sheet Laws, Beta Publishing House, Istanbul (doctoral thesis) (ISBN: 9789754868036);

1993 - Dividend Right Certificates of Founders in Joint Stock Companies, Istanbul (unpublished master thesis).


II. BOOK CHAPTERS / SUBCHAPTERS

2017 Tax Avoidance Revisited in the EU BEPS Context, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 15, 695-736 (ISBN: 978-90-8722-422-6) (with M. Sevgin and N.K. Uyanik, in English);

2016 Surcharges and Penalties in Tax Law, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 14, 655-703 (ISBN: 978-90-8722-371-7) (in English);

2016 - Decriminalization of Tax Law by Administrative Penalties on Tax Duties, Surcharges and Penalties in Tax Law, IBFD, EATLP International Tax Series, Volume 14, 2016, 117-133  (ISBN: 978-90-8722-371-7) (in English);

2016 - Exchange of Information Versus Tax Solution of Equivalent Effect, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 13, 557-581 (ISBN: 978-90-8722-348-9) (in English);

2016 - Corporate Income Tax Subjects, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 12, 509-535 (ISBN: 978-90-8722-347-2) (in English);

2013 - Advance Pricing Agreements and the Constitutional Limits on these Agreements, Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul, 291-310 (ISBN:9789754003529) (in English);

2012 - Tax Infractions and Crimes, AUAÖF- Tax Law Book, Anadolu University Publications, Eskişehir, 92-125 (ISBN: 9789750612251);

2010 - Tax Audit in Turkish Law, Lawful and Effective Public Supervision, Seckin Publishing House, Ankara, 393-425 (different version in the Journal: Vergi Sorunları Dergisi, No.261 (June 2010), 87-108  (ISBN: 9789750214066);

2009 - Administrative Tax Offences and Sanctions in Turkish Tax Procedure Law, Administrative Penal Law, Seckin Publishing House, Ankara, 285-297 (ISBN: 9750209734);

2009 - Limits of Taxation Intervention in Fundamental Rights and Freedoms, Leadership of the Public in the Fields of Public Law, Private Law and Penal Law, and Individual Autonomy, Seckin Publishing House, Ankara, 147-202 (ISBN: 9750209550);

2006 - Die körperschaftliche Behandlung bei grenzuberschreitenden Ubernahmen –Das turkische Recht im Vergleich zum EU-Recht, Mergers & Acquisitions in Emerging Markets, Beispiel Turkei, Herausgegeben von Helmut Pernsteiner, Trauner Publishing House, Linz, 281-297 (ISBN: 3854879202) (in German);

2004 - Taxation of Partnerships in Merging Capital Companies, Company Mergers, Ed: Haluk Sumer/Helmut Pernsteiner, Alfa Publishing House, Istanbul, 111-135 (ISBN: 9752974406);

2000 - Reconciliation and Correction in Germany subchapters,  Effectiveness of Tax Jurisdiction, Nihal Saban, TESEV Publications, Istanbul, 56-58, 65-66 (ISBN: 9758112112).


III. ARTICLES

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

2017 - Invitation to Clarify Preliminary Findings of Tax Administration - Determinables, Questions and Problems-, in the Journal: Vergi Dunyası Dergisi, No.433, 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, 113-127;

2016 - A Different Approach to the Tax Sanction Law: Decriminalisation, in the Commemorative for Prof. Dr. Turhan Esener, Ankara, 2016, 317-324;

2015 - Functionality of Minor Infraction of Rules, in the Journal: Legal Mali Hukuk, No.125, 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, 25-37;

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

2013 - Steuersanktionsrechtssystem in der Turkei, in the Journal: International Wirtschaftsbriefe, 2013/19, 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, 3-15;

2012 - An Example of Injustice: Taxation of Salaries and Wages, in the Journal: Fasikul, No.30, 6-12;

2011 - Views of Political Parties on Taxes According to Their General Election Manifestos, 11.05.2011, in the http://www.bumindogrusoz.com/artikel.php?artikel_id=564 and www.fundabasaran.com;

2011 - “Amnesty” at the Beginning of the New Year and the Justice that is Expected to Wake up,  08.01.2011, http://www.bumindogrusoz.com/artikel.php?artikel_id=139 and www.fundabasaran.com;

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

2010 - Verständigungen im turkischen Steuerrecht- Vorbild fur eine gesetzliche Konzeption in Deutschland?, in the Journal: Steuer und Wirtschaft, Augustheft, 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, and http://www.bumindogrusoz.com/artikel.php?artikel_id=140 and www.fundabasaran.com;

2010 - Is the Implementation of Reconciliation in Conformity with Law?, in the Journal: Vergi Sorunları Dergisi, No.257, 163-171;

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

2008 - Current Situation in the Law of Administrative and Criminal Tax Offences, in the Journal: Istanbul Barosu Dergisi, Vol.82, No.6, 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, 72-94;

2007 - Interest on Tax Returns as a Constitutional Right, in the Journal: Vergi Dunyası Dergisi, No.316, 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, 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, 43-62;

2002 - Unfair Tax Competition in European Union, 6th Tax Congress of Turkey, Publications of Associations of Alumnies MUIIBF & IYT, Istanbul, 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, 351-381;

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

2001 - Morality of Taxation and “Base of Living-Standard” (as lump-sum taxation), in the Journal: Mukellefin Dergisi, No.99, 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, 178-195;

2000 - Is the Progressive Tax Tariff a Result of the Principle of Ability to Pay?, Commemorative for Prof. Dr. Tezel, Istanbul, 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, 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, 183-192;

2000 - Legal System of Administrative Tax Offences, in the Journal: Mukellefin Dergisi, No.87, 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, 71-91;

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

1998 - Die Debatte um das Ruckwirkungsverbot seit den Nurnberger Prozessen, in the Journal: Argumentum, No.55 (April-May-June), 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), 295-301; Part II, in the Journal: Argumentum, No.20 (March), 301-303.


IV. PRESENTATION WRITINGS OF MEETINGS AND BOOKS

2017 - An Occupational Group In Purgatory: Tax Consultants (Occupational Group Members Subject to the Law No.3568), Seckin Publishing House, Ankara, preface, 4; opening speech, 23-25; 

2014 - System Problems and Current Developments in The Value Added Tax, in the 6th International Fiscal Law Symposium, meeting presentation;

2013 - The Problems and Restructuring of the  System of Tax Sanctions, in the 5th International Fiscal Law Symposium, meeting presentation;

2013 - Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul, preface, V-VII; opening speech, 13-15; meeting presentation, http://bumindogrusoz.com/m.aspx?id=721;

2013 - Financial Crisis in the European Union and Its Effect on Turkey, Seckin Publishing House, Ankara, preface, 7-8; opening speech, 23-25;

2010 - Lawful and Effective Public Control, Seckin Publishing House, Ankara, preface, 5-7;

2007 - Administrative Penal Law, Seckin Publishing House, Ankara, opening speech, 15-17.


V. NEWSPAPER ARTICLES

2018 - The Recent Decision of The Constitutional Court About Discriminatory Implementations of The Tax Administration, Dunya Newspaper, 24.03.2018, https://www.dunya.com/kose-yazisi/vergi-idaresinin-ayrimci-uygulamalari-anayasa-mahkemesinin-ihlal-karari/408601

2017 - Fight Between Secret Services in Taxation, Dunya Newspaper, 16.09.2017, https://www.dunya.com/kose-yazisi/vergilendirmede-gizli-servisler-savasi/381902;

2017 - Where is the problem in Real Estate Tax?, Dunya Newspaper, 19.08.2017,  p.10;

2017 - Invitation to Clarify Preliminary Findings of Tax Administration - Cui Bono? A Trend Towards Creating Invoices Less Than 50,000 TL?, Dunya Newspaper, 05.08.2017,  https://www.dunya.com/kose-yazisi/izaha-davet-cui-bono-50000-tl-ve-altinda-tutarli-faturalar-enflasyonuna-dogru-bir-gidisat-mi/376255;

2012 - Compromise in Tax Disputes -Evaluation of a Peaceful Solution Provided by the Statutory Decree No:659-,  Dunya Newspaper, 28.07.2012, p.9;

2007 - Tax Infractions and the Law of Adminstrative Offences, Dunya Newspaper, 26.10.2007, p.18;

2006 - Unconstitutionality of the New Regulation Regarding Tax Loss Infraction, Dunya Newspaper, 22.08.2006, p.18.


VI. FINAL REPORTS OF MEETINGS

2001 - Rights and Responsibilities of Citizens as Taxpayers on Public Expenditures (in November 2000, Istanbul), Friedrich Ebert Stiftung, Istanbul, 31-61;

2001 - The Problem of Harmonizing Turkish Economy with European Union Law (in April 2000, Istanbul), Friedrich Ebert Stiftung, Istanbul, 35-65.


VII. TRANSLATIONS

2013 - TOIFL Gerhard: Tax Sanctions in Austria, translated from German to Turkish, Problems of the Tax Sanction Systems and Its Reconstruction, 6th International Fiscal Law Symposium;

2013 - TIPKE Klaus: Expectations from Tax Sanction System - Characteristics of an Ideal System, translated from German to Turkish, Problems of the Tax Sanction Systems and Its Reconstruction, 6th International Fiscal Law Symposium;

2013 - KONRAD Kai: The Causes of Debt Crisis and the Concepts to Overcome the Crisis, translated from German to Turkish, Financial Crisis in European Union and Its Effects on Turkey, Seckin Publishing House, Ankara, 61-69;

2009 - SEER Roman: Tax Infractions in German Law, translated from German to Turkish, Administrative Penal Law, Seckin Publishing House, Ankara, 221-231;

2002 - WEBER-GRELLET Heinrich: The Function of Law in a Fragmented Modern Society - in the Instance of Tax Law, translated from German to Turkish, in the Journal: IKUHFD, Vol.1, No.1-2, 205-218;

2000 - LANG Joachim: The Constitutional Foundations of Tax Justice, translated from German to Turkish, 13th Finance Symposium of Turkey, Marmara University, Center for Research and Implemtation of Public Finance – Publishing No: 12, Istanbul, 2000, 3-34;

1998 - SCHMITZ Ralf: On Remaining Inconclusive about the 'Great' Tax Reform in Germany, translated from German to Turkish, in the Journal: Vergi Sorunları Dergisi, No.114, 99-113;

1998 - TIPKE Klaus: Wealth Tax - On Injustice, translated from German to Turkish, in the Journal: Vergi Sorunları Dergisi, No.113, 105-123;

1998 - ANDIC M.F. ve ANDIC S.: An Inquiry on Financial Sociology, Ibn Khaldoun, Schumpeter and Public Choice, translated from English to Turkish, in the Commemorative for Prof. Dr. Salih Şanver, Istanbul,  53-65.