Ekonomi
mali hukuk
İngilizce: fiscal law
Türkçe Tanım
Bir yetki alani icerisinde vergilendirme, kamu gelir tahsilati, devlet harcamasi ve mali idaresini duzenleyen mevzuat ve duzenlemeler butunudur. Mali hukuk gelir vergisi kanunlari, gumruk mevzuati, katma deger vergisi duzenlemeleri ve vergi tarhiyati, tahsilati ve uyusmazlik cozumu icin usul kurallarini kapsar. Sinir otesi proje finansmani islemlerinde her ilgili yetki alaninin mali hukukunun anlasilmasi vergi verimli yatirim akislarinin yapilandirilmasi ve cifte vergilendirmenin onlenmesi icin esastir.
English Definition
The body of legislation and regulation governing taxation, public revenue collection, government expenditure, and fiscal administration within a jurisdiction. Fiscal law encompasses income tax codes, customs legislation, value-added tax regulations, and procedural rules for tax assessment, collection, and dispute resolution. In cross-border project finance transactions, understanding the fiscal laws of each relevant jurisdiction is essential for structuring tax-efficient investment flows and avoiding double taxation.