期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：1983
期号：4
页码：147-167
语种：Turkish
出版社：Erciyes University
摘要：The Reconciliation Law,referred to as «tax amnesty* and • tax peace» by the public and by the administration respec-tively,is recently published and received a vvidespread atten-tion by taxpayers.New arrangements brought about by this law serve two purposes.First by eliminating the past it gives vvay to the app-lication of new laws that are issued during the last two years,and second it corrects the distortion inflicted upon business firms during high inflationary periods.İn this artlcle,we explained the legal rules of the reconciliation lavv,and expressed our opinions on it.
