Prof. Dr. Funda BAŞARAN YAVAŞLAR

Prof. Dr. Funda BAŞARAN YAVAŞLAR

Tax Law

basaran@fundabasaran.de

Funda Başaran Yavaşlar is a professor of tax law.

She graduated from the Faculty of Law of Istanbul University with a bachelor’s degree, obtained her master’s and doctoral degrees from the Institute of Social Sciences of Marmara University. As an academic, she served as the Chair of Public Finance Law at Marmara University Faculty of Law for many years, while also supervising undergraduate and postgraduate programs at other departments of Marmara University as well as Istanbul Kültür University, Doğuş University and Istanbul Ticaret University. Abroad, she has been a visiting scholar at the University of Cologne, Ruhr University Bochum, Free University of Berlin, University of Vienna, and Max Planck Institute, holding seminars (FUB), and serving as a peer reviewer at some of these institutions, including Austrian Academy of Sciences and the World Tax Journal.

Funda Başaran Yavaşlar, who holds memberships in domestic or foreign academic / professional associations such as European Association of Tax Law Professors (EATLP), Friends and Alumni of the Max Planck Institute for Tax Law and Public Finance e.V., International Fiscal Association (IFA),  German Association for Interantional Tax Law, Turkish-German Chamber of Commerce and Industry, German-Turkish Lawyers Association e.V., Association of Humboldt Scholars in Turkey and has actively participated in many of them. She is also a member of Istanbul Bar Association and Berlin Bar Association. She has a good command of German and English.

  • 2020 – (Ed.) Tax Incentives in The World and in Turkey, Ankara, pp.229 (with N. Saygilioglu and I. Coskun)
  • 2020 – (Ed.) Draft Proposal on Tax Crimes and Regulatory Offences, Seckin Publishing House, Ankara, pp. 176 (ISBN: 9789750258985 9789750258985) (with B. Öztürk)
  • 2019 – (Ed.) Tax Transparency, IBFD, EATLP Tax Series, Volume 17, pp. 1124 (in English, ISBN: 978-90-8722-543-8) (with J. Hey)
  • 2019 – (Ed.) Current Problems of Corporate Income Tax, Oniki Levha Publishing House, Istanbul, pp. 278 (ISBN: 9786057820129) (with E. Calicioglu, G. Günes, B. Dogrusöz and G. Gümüskaya)
  • 2019 – (Ed.) Tax Transparency, Poceeding of the Preparatory Seminar for the EATLP Congress 2018, Adalet Publishing House, Ankara, pp.224 (ISBN: 9786053006916)
  • 2018 – Tax Law and Practice, Adalet Publishing House, Ankara, pp. 415 (ISBN: 978-605-300-606-0) (with T. Tuğçe Karaçoban Güneş, G. Kapucu and M. Kocatepe)
  • 2018 – (Ed.) Recent Developments in International Tax Law and Their Effects in Turkey, I. Annual Congress of VEHUP, Oniki Levha Publishing House, Istanbul, pp. 246 (ISBN: 9786051529332) (with H. Uzeltürk, G. Güneş, B. Doğrusöz and G. Gümüşkaya)
  • 2018 – (Ed.) EU Approach to Tackling the Tax Avoidance in Direct Taxation and Turkey, II. Annual Congress of VEHUP, Oniki Levha Publishing House, Istanbul, pp. 274 (ISBN: 9786051527987) (with T. Berksoy, G. Güneş, B. Doğrusöz and G. Kapucu)
  • 2017 – Fundamentals of Turkish Tax Law in Twenty Questions, Adalet Publishing House, Istanbul, pp. 124 (ISBN: 978-605-300-174-4)
  • 2017 – (Ed.) An Occupational Group In Purgatory: Tax Consultants (Occupational Group Members Subject to the Law No.3568), Seckin Publishing House, Ankara, pp. 256 (ISBN: 978-975-02-4538-1) (with Assist. Prof. Dr. T. Karaçoban Guneş)
  • 2017 – (Compilation) Tax Laws and Its Basic Legislation, Aristo Publishing House, Istanbul, pp. 1208 (ISBN: 9786052332047)
  • 2015 – (Compilation) Tax Laws and Its Basic Legislation, Turkmen Publishing House, Istanbul, pp. 1080 (ISBN: 9786054749430) (with Assist. Prof. Dr. T. Karaçoban Guneş)
  • 2013 – German Taxation Procedure on the Basis of Parts of Tax Liability Relationship – from the Perspective of Law State-, Seckin Publishing House, Ankara, pp. 434 (ISBN:9789750225093)
  • 2013 – (Ed.) Administrative Penal Law, Seckin Publishing House, 2nd Edition, Ankara, pp. 307 (in German-Turkish, ISBN: 9750209734) (with Prof. Dr. İ. Ulusan)
  • 2013 – (Ed.) Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul, pp. 242 (in English, ISBN:9789754003529)
  • 2013 – (Ed.) Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul, pp. 317 (in German-Turkish, ISBN: 9789754003512)
  • 2013 – (Ed.) Financial Crisis in the European Union and Its Effect on Turkey, Seckin Publishing House, Ankara, pp. 250 (in German-Turkish, ISBN: 9789750223631)
  • 2011 – Fundamentals of Income Taxation, 2nd Edition, Seckin Publishing House, Ankara, pp. 184 (ISBN:9789750217371)
  • 2010 – (Ed.) Lawful and Effective Public Control, Seckin Publishing House, Ankara, pp. 470 (in German-Turkish, ISBN: 9789750214066) (with Prof. Dr. B. Özturk)
  • 2009 – (Ed.) Administrative Penal Law, Seckin Publishing House, 1st Edition, Ankara, pp. 307 (in German-Turkish, ISBN: 9789750209734) (with Prof. Dr. İ. Ulusan)
  • 2003 – Fundamentals of Income Taxation, 1st Edition, Beta Publishing House, Istanbul (ISBN:9752952143)
  • 1999 – Conditions for Capitalisation of Intangible Assets in Turkish and German Tax Balance Sheet Laws, Beta Publishing House, Istanbul, pp. 247 (doctoral thesis) (ISBN: 9789754868036)
  • 1993 – Dividend Right Certificates of Founders in Joint Stock Companies, Istanbul, pp. 166 (unpublished master thesis).
  • 2020 – History And Taxation, The Dialectical Relationship between Taxation and the Political Balance of Power, Turkey’s National Report 2021 EATLP Congress (with G. Günes, F. Karagöz, S. Metin) (in English);
  • 2019 – Instruments of Transparency Towards The Tax Administration, IBFD, EATLP International Tax Series, Volume 17, Ch.3, pp. 41-64 (in English, ISBN: 978-90-8722-543-8);
  • 2019 – Limitations of Transparency and Protection of The Taxpayer, IBFD, EATLP International Tax Series, Volume 17, Ch.11, pp. 275-300 (in English, ISBN: 978-90-8722-543-8);
  • 2019 – Tax Transparency, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 17, Ch.40, pp. 1001-1027 (with O. Canyaş) (in English, ISBN: 978-90-8722-543-8);
  • 2018 – Tax Infractions and Crimes, AUAÖF- Tax Law Book, Chapter 5, Anadolu University Publications, pp.108-138 (ISBN: 978-975-062895-5);
  • 2018 – Reasonable Strategy for Turkey to Fight Against Tax Circumvention in Direct Taxation, II. Annual Congress of VEHUP, Oniki Levha Publishing House, Istanbul, pp. 203-237 (ISBN: 9786051527987);
  • 2017 – Tax Avoidance Revisited in the EU BEPS Context, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 15, pp. 695-736 (in English, ISBN: 978-90-8722-422-6) (with M. Sevgin and N.K. Uyanik);
  • 2016 – Surcharges and Penalties in Tax Law, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 14, pp. 655-703 (in English, ISBN: 978-90-8722-371-7);
  • 2016 – Decriminalization of Tax Law by Administrative Penalties on Tax Duties, Surcharges and Penalties in Tax Law, IBFD, EATLP International Tax Series, Volume 14, 2016, pp. 117-133 (in English, ISBN: 978-90-8722-371-7);2016 – Exchange of Information Versus Tax Solution of Equivalent Effect, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 13, pp. 557-581 (in English, ISBN: 978-90-8722-348-9);
  • [2016 – Corporate Income Tax Subjects, Turkey’s National Report, IBFD, EATLP International Tax Series, Volume 12, pp. 509-535 (in English, ISBN: 978-90-8722-347-2);](http://www.fundabasaran.com/pdf/corporate-income-tax-subjects.pdf)
  • 2015 – The Principle of Legality – in the Tax Law – As a Sub-Principle of the Legal Certainty, Legal Certainty, Proceedings of the 4th Conference of Platform for Public Lawyers, Turkey’s Bar Association, pp. 189-238 (ISBN: 978-605-9050-33-3), http://tbbyayinlari.barobirlik.org.tr/TBBBooks/509.pdf);
  • 2013 – Advance Pricing Agreements and the Constitutional Limits on these Agreements, Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul, pp. 291-310 (in English, ISBN:9789754003529);
  • 2012 – Tax Infractions and Crimes, AUAÖF- Tax Law Book, Anadolu University Publications, Eskişehir, pp. 92-125 (ISBN: 9789750612251);
  • [2010 – Tax Audit in Turkish Law, Lawful and Effective Public Supervision, Seckin Publishing House, Ankara, pp. 393-425 (revised version in the Journal: VSD, No.261 (June 2010), 87-108 (ISBN: 9789750214066)
  • 2009 – Administrative Tax Offences and Sanctions in Turkish Tax Procedure Law, Administrative Penal Law, Seckin Publishing House, Ankara, pp. 285-297 (ISBN: 9750209734);
  • [2009 – Limits of Taxation Intervention in Fundamental Rights and Freedoms, Leadership of the Public in the Fields of Public Law, Private Law and Penal Law, and Individual Autonomy, Seckin Publishing House, Ankara, pp. 147-202 (ISBN: 9750209550)
  • [2006 – Die körperschaftliche Behandlung bei grenzuberschreitenden Ubernahmen –Das turkische Recht im Vergleich zum EU-Recht, Mergers & Acquisitions in Emerging Markets, Beispiel Turkei, Herausgegeben von Helmut Pernsteiner, Trauner Publishing House, Linz, pp. 281-297 (in German, ISBN: 3854879202)
  • 2004 – Taxation of Partnerships in Merging Capital Companies, Company Mergers, Ed.: Haluk Sumer/Helmut Pernsteiner, Alfa Publishing House, Istanbul, pp. 111-135 (ISBN: 9752974406);
  • 2000 – Reconciliation and Correction in Germany subchapters, Effectiveness of Tax Jurisdiction, Ed.: Nihal Saban, TESEV Publications, Istanbul, pp. 56-58, pp. 65-66 (ISBN: 9758112112).
  • 2022 – Can Inflation Adjustment and Reassessment Protect Taxpayers Against Inflation?, VDD, No.290 (June 2022), pp.6-19
  • 2021 – Freiheitsgrundrechte und Unternehmensbesteuerung aus deutscher, türkischer und europäischer Sicht, Ubg 2021 (with M. Heintzen) (in German);
  • 2020 – Dividend Limitation/Prohibition in Joint Stock Companies and Consequences of Violation of Rule in Terms of Tax Law, VSD, No.380 (May), pp.9-18
  • 2020 – Neue Digitale Service-Steuer in der Türkei, ISR, 2/2020, pp.72-76 (in German)
  • 2020 – Digital Service Tax, in the Journal: VSD, No.377 (February), pp. 9-20
  • 2019 – Besteuerung der Alterseinkünfte und der Einkünfte aus dem öffentlichen Dienst gemäß dem DBA-Türkei 2011, ISR, 7/2019, pp. 250-255 (in German)
  • 2018 – Tax Transparency in Turkey, VDD, No.443, pp. 6-24 (with O. Canyaş)2018 – Determination of the Willfulness in Tax Evasion Crime Committed Through False or Misleading Document, Commemorative for Fahamettin Akıngüç, Fasikül, No.100, pp. 341-372 (with Dr. T. Karaçoban Güneş and Dr. Y. Cangüloğlu);
  • 2017 – Invitation to Clarify Preliminary Findings of Tax Administration – Determinables, Questions and Problems-, VDD, No.433, pp. 6-14
  • 2016 – The Duties of Taxpayers in Taxation Procedure and the Results of Breach in Duties According to the Ex Officio Principle, Commemorative for Prof. Dr. İlhan Ulusan, İKUHFD, V.15, No.2, pp. 113-127
  • 2016 – A Different Approach to the Tax Sanction Law: Decriminalisation, in the Commemorative for Prof. Dr. Turhan Esener, 2016, pp. 317-324;
  • 2015 – Functionality of Minor Infraction of Rules, Legal Mali Hukuk, No.125, pp. 21-36;
  • 2015 – Determination and Assessment of Legal Sources of Mutual Administrative Assistance in Turkish Tax Law, VDD, No.401, pp. 25-37
  • 2014 – Non Bis In Idem and Principle of Legality, Commemorative for Prof. Dr. Şukru Kızılot, Ed. Nevzat Saygılıoğlu, pp. 49-72 (with N. Bilici)
  • 2013 – Steuersanktionsrechtssystem in der Turkei, Internationale Wirtschaftsbriefe, 2013/19, pp. 689-698 (in German)
  • 2012 – Does the Taxpayer Have to Ascertain and Declare His Tax Debt? –On the Legal Nature, Content of Tax Declaration and Meaning of Tax Assessment, Legal Mali Hukuk, No.94, pp. 3-15
  • 2012 – An Example of Injustice: Taxation of Salaries and Wages, Fasikul, No.30, pp. 6-12
  • 2011 – Views of Political Parties on Taxes According to Their General Election Manifestos, 11.05.2011, www.fundabasaran.com
  • 2011 – “Amnesty” at the Beginning of the New Year and the Justice that is Expected to Wake up, www.fundabasaran.com
  • 2011 – “Enterprise” as the Subject to Corporate Income Tax, VSD, No.268, pp. 91-102;
  • 2010 – Verständigungen im turkischen Steuerrecht- Vorbild fur eine gesetzliche Konzeption in Deutschland?, StuW, Augustheft, pp. 239-245 (with M. Yılmaz) (in German)
  • 2010 – Questions after the Changes in Article 140 of Tax Procedure Law – Is More Legality in Tax Audit Eventually Possible?-, 05.11.2010, www.fundabasaran.com
  • 2010 – Is the Implementation of Reconciliation in Conformity with Law?, VSD, No.257, pp. 163-171
  • 2008 – Reconcilation in Turkish Tax Law, Commemorative for Prof. Dr. Ömer Faruk Batırel, MUIIBFD, Vol.25, No.2, pp. 309-337
  • 2008 – Current Situation in the Law of Administrative and Criminal Tax Offences, Istanbul Barosu Dergisi, Vol.82, No.6, pp. 2840-2859
  • 2008 – Change Process in Tax Penal Law and the Effects of this Process on Tax Penalty System, VDD, No.233, pp. 72-94
  • 2007 – Interest on Tax Returns as a Constitutional Right, VDD, No.316, pp. 84-101
  • 2006 – Administrative Tax Offences and Penalties, VDD, No.299, 116-147
  • 2005 – Corporate Tax in Mergers through Cross Boundary Transfers, VDD, No.291, pp. 118-129
  • 2003 – Some Arrangements in Turkish Tax System versus Code of Conduct for Business Taxation in European Union, Commemorative for Prof. Dr. Ünal Tekinalp, Vol. 3, pp. 43-62
  • 2002 – Unfair Tax Competition in European Union, 6th Tax Congress of Turkey, Publications of Associations of Alumnies MUIIBF & IYT, pp. 121-132;
  • 2002 – Does the Demand for Fair Competition overcome the Difficulties with the Consolidated Corporate Tax in the European Union, 17th Turkish Public Finance Symposium, TURMOB Publishing House No:185, pp. 351-381;
  • 2001 – Compliance with the Code of Conduct for Business Taxation in European Union, VSD, No.156, pp. 127-136;
  • 2001 – Morality of Taxation and “Base of Living-Standard” (as lump-sum taxation), Mukellefin Dergisi, No.99, pp. 93-110
  • 2000 – Limits of Bank’s Obligation to Disclose Information and Special Minor Infraction of Rules Due to not Disclosing, – Grey Area between the Obligation to not Disclosing Customer Secrets and Minor Infraction of Rules-, VSD, No.143, pp. 178-195;
  • 2000 – Is the Progressive Tax Tariff a Result of the Principle of Ability to Pay?, Commemorative for Prof. Dr. Adnan Tezel, pp. 87-102
  • 2000 – Creator of Arbitrariness or Provider of Legal Peace? The Institution under Interrogation: Reconciliation, Its Justification and Legal Analysis, Part (I), Mukellefin Dergisi, No.90, pp. 33-42; Part (II), Mukellefin Dergisi, No.91, 105-110
  • 2000 – Federal German Finance Organization and Principles of Administrative Procedure, in the 5th Tax Congress of Turkey, Publications of Associations of Alumnies MUIIBF & IYT, pp. 183-192;
  • 2000 – Legal System of Administrative Tax Offences, Mukellefin Dergisi, No.87, pp. 109-119
  • 2000 – The Meaning of the Term “Income” According to the Law with Number 4369, VDD, No.223, 114-124
  • 1998 – German Constitutional Court’s Decision on Wealth Tax, which brings Important Developments in Tax Law, Evaluation of the Decision and its Influence on Turkish Tax System, Commemorative for Prof. Dr. Halil Nadaroğlu, İİBFFD, Vol.14 (1998), No.1, pp. 71-91
  • 1998 – The Concept of “Similar Financial Obligation” in the Basis of the Constitution, Commemorative for Prof. Dr. Oğuz İmregün, pp. 857-881 (also in VSD, No.118, pp. 114-133)
  • 1998 – Die Debatte um das Ruckwirkungsverbot seit den Nurnberger Prozessen, Argumentum, No.55 (April-May-June), pp. 402-406 (in German);
  • 1992 – The Demand of the Minority for the Appointment of a Special Supervisor in Joint Stock Companies, Part I, Argumentum, No.19 (February), pp. 295-301; Part II, Argumentum, No.20 (March), pp. 301-303.
  • 2021 – Investition in der Türkei, RC Gedächtniskirche, 26.01.2021, Berlin (together with M. Manzel) (Almanca);
  • 2020 – Die Besteuerung der Zinseinkünfte gemäß des Doppelbesteuerungsabkommens zwischen Deutschland und der Türkei unter Berücksichtigung des automatischen Informationsaustausches über Finanzkonten in Steuersachen zwischen Deutschland und der Türkei, Deutsch-Türkische Gesellschaft e.V., 10.12.2020, Berlin (in German);
  • 2020 – Oppurtunities of Taxpayer During and After Pandemic: Draft Law on Tax Debt Restructing, Digital Taxation Symposium, 27.10.2020, Pamukkale;
  • 2020 – Steuerwelt waehrend und nach der Pandemie, RC Spree, 11.06.2020, Berlin (in German);
  • 2019 – “Ability To Pay Principle” As A Tool For Ensuring Equality In Tax Law, 29th IVR World Congress, 7-12.07.2019, Luzern (in English);
  • 2019 – Digital Transformation, Big Data, And The Right of Privacy of Taxpayers, 34th International Public Finance Symposium / Turkey, 24-27.04.2019, Antalya;
  • 2018 – Taxation System In The New Presidential Government Model, 8th Turkey Accounting Expertises Congress, 06.12.2018, Istanbul;
  • 2018 – Instruments of Transparency Towards The Tax Administration (Panel 2), and Limitations of Transparency and Protection of The Taxpayer (Panel 4) (as general reporter), EATLP Annual Congress 2018, 07-09.06.2018, Zurich (in English);
  • 2018 – Establishing Tax Consciousness and Importance of Appropriate Tax Education, 14th Tax Congress of Turkey, 06-07.04.2018, Istanbul;
  • 2018 – Tax Evasion Crime Committed by False or Misleading Documents, Congress About Legal Developments, 29.03.2018, Istanbul;
  • 2017 – Limits of Taxation Intervention in The Right of Privacy and Protection of Personal Data, VEHUP 4th National Congress, 20.11.2017, Alanya;
  • 2017 – Do Tax Incentives bring us to the Goal? Evaluation of Tax Incentives for R & D, 7th Turkey Accounting Expertises Congress, 05.11.2017, Istanbul;
  • 2017 – Meaning, Purposes and Effects of Tax Transparency, Tax Transparency – Preparatory Seminar for the EATLP Congress 2018, 06-07.04.2017, Istanbul (in English);
  • 2016 – Transfer Pricing and CbCR, Problems of International Taxation, IFA Region Meeting, 27-28.10.2016, Tiflis/Georgia (in English);2016 – Fair Tax Base, Ideals for Taxation of Income and the Draft of Income Tax Law, VEHUP 1st National Congress, 02.05.2016, Istanbul;
  • 2015 – Decriminalization of Tax Law by Administrative Penalties on Tax Duties, Surcharges and Penalties in Tax Law, EATLP Annual Congress, 29.05.2015, Milano (in English);
  • 2015 – Identifying Arm’s Length Price in Transfer Pricing, Current Developments in International Tax Law and its Effects on Turkey, VEHUP 1st Annual Congress, 03.11.2015, Istanbul;
  • 2015 – Discretionary Powers of the Tax Administration, Magna Carta, Were Freedom Seeds Spread Eight Hundred Years Ago Widely Enough?, Law Faculty of Bahçeşehir University, 09.10.2015, Istanbul;
  • 2015 – Authorization of Administration in the Field of the Taxation, Magna Carta: The 800th Anniversary of the Constitution From Tax Window, Law Faculty of Yeditepe University, 13.05.2015, Istanbul;
  • 2015 – Taxes in the Federal Republic of Germany, Investment Opportunities in State of Mecklenburg-Vorpommern, Turkish-German Chamber of Commerce, 07.05.2015, Istanbul;
  • 2015 – Evaluation of Taxes on Income, Public Finance and Tax System: Reform or Revision?, Association for Independent Industrialists and Businessmen (MUSİAD), 24.02.2015, Istanbul;
  • 2014 – Tax Tariff and Tax Justice, System Problems and Current Developments in the Value Added Tax, 6th International Public Finance Law Symposium, 17.11.2014, Istanbul;
  • 2013 – The Principle of Legality – in the Tax Law – As a Sub-Principle of the Legal Certainty, Legal Certainty Principle, Platform for Public Lawyers, 08-09.11.2013, Ankara;
  • 2013 – Functionality of “the Minor Infraction of Rules”, International Perspective of Turkish Criminal Law Tax System, Law Faculty of Maltepe University, 22.03.2013, Istanbul;
  • 2013 – The Crime of the Breach in Tax Secrecy, The Problems and Restructuring of the System of Tax Sanctions, 5th International Finance Law Symposium, 20-21.03.2013, Istanbul;
  • 2012 – Das türkische Einkommensbesteuerungssystem, das Deutsch-Türkisch Doppelbesteuerungsabkommen, Deutsch-Türkisch Juristenverein, 26.10.2012, Berlin (in German);
  • 2012 – The Structure, Problems and Solution Proposals of Tax Audit in Turkey, Turkish Tax Audit System in the Light of Practices in Developed Countries, Association of Certified Public Accountants, 29.05.2012, Ankara;
  • 2012 – Advance Pricing Agreements and the Constitutional Limits on these Agreements, Transfer Pricing in International Discussion, 3rd International Public Finance Law Symposium, 6.03.2012, Istanbul (repeated in the Panel on Distribution of Hidden Gain Through Transfer Pricing, State Council 19.06.2012, Ankara);
  • 2010 – Tax Audit in Turkish Law, Lawful and Effective Public Supervision, 2nd International Public Finance Law Symposium (Humboldt Kolleg), 26-27.04.2010, Istanbul;
  • 2010 – Requirements for a Good Tax System and Tax Justice in Addition to a Well-Established Constitution, Financial and Tax Expectations from Constitution, Law Faculty of Bahcesehir University, 08-09.01.2010, Istanbul;
  • 2008 – Change Process in Tax Penal Law and Effects of this Process on Tax Penalty System, Panel on Tax Penalty System: Current Situation, Problems, Clues of Change, Association for Tax Auditors & Istanbul Chamber of Commerce, 08.01.2008, Istanbul;
  • 2007 – Administrative Tax Offences and Sanctions in Turkish Tax Procedure Law, Administrative Penal Law, 1st International Public Finance Law Symposium, 20-21.09.2007, Istanbul;
  • 2007 – Limitation of Taxation Interventions on Human Rights and Freedoms, Public Leadership and Individual Autonomy in Public Law, Private Law and Criminal Law Areas Symposium, Law Faculty of Istanbul Kultur University & Istanbul Bar Association, 28-29.05.2007, Istanbul;
  • 2006 – Administrative Tax Offences and Penalties, 138th Anniversary of State Council and Administrative Justice, 11.05.2006, Ankara;
  • 2002 – Does the Demand for Fair Competition overcome the Difficulties with the Consolidated Corporate Tax in the European Union?, Transition Process to the European Union and Adaptation of Turkish Public Finance Law, 17th Public Finance Law Symposium of Turkey, 22-25.05.2002, Fethiye;
  • 2002 – Unfair Tax Competition in European Union, Crisis Economy and Public Finance, 6th Tax Congress of Turkey, Publications of Associations of Alumnies MUIIBF & IYT, 19-20.04.2002, Istanbul;
  • 2001 – Compliance with the Code of Conduct for Business Taxation in European Union, Efforts to Harmonise Turkish Tax Legislation with EU Tax Legislation in the Light of Accession Partnership Document and the National Program towards EU Membership, Law Faculty of Marmara University, 04.06.2001, Istanbul;
  • 2000 – Federal German Finance Administration and Principles of Administrative Procedure, Taxes in the Year 2000 and European Union, 5th Tax Congress of Turkey, 28-29.04.2000, Istanbul;
  • 1999 – The Meaning of the Term “Income” According to the Law No. 4369, How Should Incomes be Taxed in the 21st Century?, Faculty of Economics and Administartive Sciences of Marmara University & Konrad Adenauer Foundation, 04.12.1999, Istanbul;
  • 1999 – The Offence of Failure to Furnish Information, How should Crime and Punishment in the Tax Law be Addressed in the 21st Century, Law Faculty of Marmara University, 31.05.1999, Istanbul.
  • 2020 – Confrontation, Dünya, t.09.01.2021, https://www.dunya.com/kose-yazisi/yuzlesme/606370;
  • 2018 – The Recent Decision of the Constitutional Court About Discriminatory Implementations of The Tax Administration, Dünya, 24.03.2018, https://www.dunya.com/kose-yazisi/vergi-idaresinin-ayrimci-uygulamalari-anayasa-mahkemesinin-ihlal-karari/408601;
  • 2017 – Fight Between Secret Services in Taxation, Dünya, 16.09.2017, https://www.dunya.com/kose-yazisi/vergilendirmede-gizli-servisler-savasi/381902;
  • 2017 – Where is the problem in Real Estate Tax?, Dünya, 19.08.2017, p.10;
  • 2017 – Invitation to Clarify Preliminary Findings of Tax Administration – Cui Bono? A Trend Towards Creating Invoices Less Than 50,000 TL?, Dünya, 05.08.2017, https://www.dunya.com/kose-yazisi/izaha-davet-cui-bono-50000-tl-ve-altinda-tutarli-faturalar-enflasyonuna-dogru-bir-gidisat-mi/376255;
  • 2012 – Compromise in Tax Disputes -Evaluation of a Peaceful Solution Provided by the Statutory Decree No:659-, Dünya, 28.07.2012, p.9;
  • 2007 – Tax Infractions and the Law of Adminstrative Offences, Dünya, 26.10.2007, p.18;
  • 2006 – Unconstitutionality of the New Regulation Regarding Tax Loss Infraction, Dünyar, 22.08.2006, p.18.
  • 2020 – Tax Incentives in The World and in Turkey, Ankara, (https://huzv.org/wp-content/uploads/2020/04/HUV_VERGI_TESVIKLERININ_ETKINLIGI_03_04_2020.pdf) opening speech, 15-18;
  • 2020 – Draft Porposal on Tax Crimes and Regulatory Offences, Seckin Publishing House, Ankara (ISBN: 9789750258985 9789750258985), preface 7-8;
  • 2018 – Recent Developments in International Tax Law and Their Effects in Turkey, I. Annual Congress of VEHUP, Oniki Levha Publishing House, Istanbul (ISBN: 9786051529332) preface and opening speech;
  • 2018 – EU Approach to Tackling the Tax Avoidance in Direct Taxation and Turkey, II. Annual Congress of VEHUP, Oniki Levha Publishing House, Istanbul (ISBN: 9786051527987) preface and opening speech;
  • 2017 – An Occupational Group In Purgatory: Tax Consultants (Occupational Group Members Subject to the Law No.3568), Seckin Publishing House, Ankara, preface, 4; opening speech, 23-25;
  • 2014 – System Problems and Current Developments in The Value Added Tax, in the 6th International Public Finance Law Symposium, meeting presentation;
  • 2013 – The Problems and Restructuring of the System of Tax Sanctions, in the 5th International Public Finance Law Symposium, meeting presentation;
  • 2013 – Transfer Pricing in International Discussion, Marmara University Publishing House, Istanbul, preface, V-VII; opening speech, 13-15; meeting presentation, http://bumindogrusoz.com/m.aspx?id=721;
  • 2013 – Financial Crisis in the European Union and Its Effect on Turkey, Seckin Publishing House, Ankara, preface, 7-8; opening speech, 23-25;
  • 2010 – Lawful and Effective Public Control, Seckin Publishing House, Ankara, preface, 5-7;
  • 2007 – Administrative Penal Law, Seckin Publishing House, Ankara, opening speech, 15-17.
  • 2001 – Rights and Responsibilities of Citizens as Taxpayers on Public Expenditures (in November 2000, Istanbul), Friedrich Ebert Stiftung, Istanbul, 31-61;
  • 2001 – The Problem of Harmonizing Turkish Economy with European Union Law (in April 2000, Istanbul), Friedrich Ebert Stiftung, Istanbul, 35-65.
  • 2013 – TOIFL Gerhard: Tax Sanctions in Austria, translated from German to Turkish, Problems of the Tax Sanction Systems and Its Reconstruction, 6th International Public Finance Law Symposium;
  • 2013 – TIPKE Klaus: Expectations from Tax Sanction System – Characteristics of an Ideal System, translated from German to Turkish, Problems of the Tax Sanction Systems and Its Reconstruction, 6th International Public Finance Law Symposium;
  • 2013 – KONRAD Kai: The Causes of Debt Crisis and the Concepts to Overcome the Crisis, translated from German to Turkish, Financial Crisis in European Union and Its Effects on Turkey, Seckin Publishing House, Ankara, pp. 61-69;
  • 2009 – SEER Roman: Tax Infractions in German Law, translated from German to Turkish, Administrative Penal Law, Seckin Publishing House, Ankara, pp. 221-231;
  • 2002 – WEBER-GRELLET Heinrich: The Function of Law in a Fragmented Modern Society – in the Instance of Tax Law, translated from German to Turkish, in the Journal: IKUHFD, Vol.1, No.1-2, pp. 205-218;
  • 2000 – LANG Joachim: The Constitutional Foundations of Tax Justice, translated from German to Turkish, 13th Public Finance Symposium of Turkey, Marmara University, Center for Research and Implemtation of Public Finance – Publishing No: 12, Istanbul, 2000, pp. 3-34;
  • 1998 – SCHMITZ Ralf: On Remaining Inconclusive about the ‘Great’ Tax Reform in Germany, translated from German to Turkish, in the Journal: VSD, No.114, pp. 99-113;
  • 1998 – TIPKE Klaus: Wealth Tax – On Injustice, translated from German to Turkish, in the Journal: VSD, No.113, pp. 105-123;
  • 1998 – ANDIC M.F. ve ANDIC S.: An Inquiry on Financial Sociology, Ibn Khaldoun, Schumpeter and Public Choice, translated from English to Turkish, in the Commemorative for Prof. Dr. Salih Şanver, Istanbul, pp. 53-65.
  • 2021 – Developments in International Tax Law and Their Effects on Global Trade, 3. Session of the 1st International Customs and Commerce Convention, 21.05.2021 (İstanbul) (https://www.gumrukticaretkongresi.org/21-mayis/);
  • 2019 – The Efficiency Of Tax Incentives in The World and in Turkey, 17.04.2019, Istanbul (in cooperation with Tax Inspectors Foundation)
  • 2017 – Limits of Taxation Intervention in Fundamental Rights and Freedoms, VEHUP 4th National Congress, 20.10.2017, Alanya (http://www.vehup.org/ulusal-4.html) (in cooperation with Faculty of Business Administration of Alanya Alaaddin Keykubat University)
  • 2017 – Tax Transparency, Preparatory Seminar for the EATLP Congress 2018, 06-07.04.2017, Istanbul; (http://vergisempozyumu.com/) (in cooperation with Law Faculty of University of Cologne)
  • 2017 – Cooperation Strategies Between Turkey and EU for Fighting against Direct Taxation Circumventions, VEHUP 2nd Annual Congress, 06.02.2017, Istanbul (http://vehupkongre.com/) (in cooperation with Law Faculty of Marmara University)
  • 2016 – An Occupational Group In Purgatory: Tax Consultants (Occupational Group Members Subject to the Law No.3568), 7th International Public Finance Law Symposium, 06.04.2016, Istanbul https://www.iku.edu.tr/19/1890/2/1111114717/vii-uluslararasi-mali-hukuk-sempozyumu.html (in cooperation with Istanbul Kultur University, Criminal Law Practice and Research Center (CEHAMER)
  • 2016 – Reflections of Possible Changes in Administrative Proceedings in the Field of Tax Law, VEHUP 2nd National Congress, 02.05.2016 (http://vehup.org/ulusal-2.html) (in cooperation with Law Faculty of Marmara University)
  • 2016 – Ideals for Taxation of Income and Draft Law on Income Tax Law, VEHUP 1st National Congress 19.02.2016 (http://vehup.org/ulusal-1.html) (in cooperation with Law Faculty of Bahçeşehir University)
  • 2015 – Current Developments in International Tax Law and its Effects on Turkey, VEHUP 1st Annual Congress, 03.11.2015, Istanbul (http://vehup.org/uluslararas%C4%B1-1.html) (in cooperation with Economic Development Foundation)
  • 2014 – System Problems and Current Developments in the Value Added Tax, 6th International Public Finance Law Symposium, 17.11.2014, Istanbul
  • 2013 – The Problems and Restructuring of the System of Tax Sanctions Symposium, 5th International Public Finance Law Symposium, 20-21.03.2013, Istanbul (in cooperation with Law Faculty of Istanbul Kultur University)
  • 2012 – Financial Crisis in the European Union and Its Effect on Turkey, 4th International Public Finance Law Symposium, 27.11.2012, Istanbul (in cooperation with Law Faculty of Istanbul Kultur University)
  • 2012 – Transfer Pricing in International Discussion, 3th International Public Finance Law Symposium, 06.03.2012, Istanbul (in cooperation with German Academic Exchange Service)
  • 2010 – Lawful and Effective Public Supervision, 2nd International Public Finance Law Symposium (Humboldt Kolleg), 26-27.04.2010, Istanbul (in cooperation with Law Faculty of Istanbul Kultur University & Alexander von Humboldt Foundation)
  • 2007 – Administrative Penal Law, 1st International Public Finance Law Symposium, 20-21.09.2007, Istanbul (in cooperation with Law Faculty of Istanbul Kultur University)
  • 1999 – How should Incomes be Taxed in the 21st Century?, 04.12.1999, Istanbul (in cooperation with Faculty of Economic and Administrative Sciences of Marmara University & Konrad Adenauer Foundation);
  • 1998 – Financial System in Compliance with Constitution, 13th Public Finance Symposium of Turkey, Faculty of Economic and Administrative Sciences of Marmara University, 14-16.05.1998 (only contributed to the organization of this symposium).