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Title: The Discreationary Power of the Administration in Determining the Overdue Interest Rate in Turkish Tax Law: An Economical and Legal Analysis
Authors: Tosun, M. Umur y
Canyaş, Oytun
Tosun, A. Nil
Keywords: Administrative Discreationary Power
Prescribed Power
Law and Economics
Overdue Interest
Fisher Effect
Issue Date: 2012
Publisher: Maliye Bakanligi
Abstract: Determination of the administrative discretion in a legal norm has an utmost importance in setting the framework of administrative procedural supervision. However, it is not possible to assert that the criteria suggested by the doctrine in order to determine the discretionary power of the administration fulfil this function completely. The criterion suggested in this study determines the administrative discretion basing on the subject and purpose elements of the norm. The suggested criterion has been used in analysing the article 51 of the Code 6183 which determines the overdue interest rate. As a result of this analysis, it has been concluded that the rate determination power used in the decisions of the Council of Ministers is such a power that should be used in the framework of prescribed power. In the final part of the study, by using Fisher Effect, it has been proved that the overdue interest rates which should be determined in virtue of prescribed power have been determined in an unlawful way.
ISSN: 1300-3623
Appears in Collections:WoS İndeksli Yayınlar Koleksiyonu / WoS Indexed Publications Collection

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