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VERGİ YÜKÜMLÜSÜ
Results for "VERGİ YÜKÜMLÜSÜ"
VERGİ YÜKÜMLÜSÜ
(Dictionary of Economics) :
Hukuki olarak vergi borcu olan kişi veya kurumlardır. Iki çeşit vergi yükümlüsü vardır. Iktisadi anlamda gerçek yükümlü, ödene verginin yükünü taşıyan kişi; kanuni yükümlü ise vergi borcu olan kişidir.
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VERGİ YÜKÜMLÜSÜ
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