Yeni Türk Ticaret Kanunu ve Vergi Usul Kanunu’na Göre Defterlerin İncelenmesi(Investıgatıon Of Books Accordıng To New Turkısh Commercıal Law And Tax Procedural Code)

Abstract

The aim of this study is to describe the judgments of New Turkish Commercial Law numbered 6102 and Tax Procedural Code numbered 213 relevant to book keeping and to identify the differences and similarities of two laws in terms of book keeping principals. Thus, it is to provide the opportunities that enable the information users easily understand and apply the regulations of both laws.

Keywords

• Ticari Defterler
• 213 sayılı Vergi Usul Kanunu
• 6102 sayılı Türk Ticaret Kanunu.
• 6102 sayılı Türk Ticaret Kanunu
• Commercial Books
• No. 213 Tax Procedural Code
• No. 6102 Turkish Commercial Code