@article{SARAÇOĞLU2023_1196208, author={FATİH SARAÇOĞLU and M. Rana Dayıoğlu Erul}, title={Vergi İstismarı}, year={2023}, journal={Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi (Online)}, issn={2667-405X}, volume={25}, number={1}, url={http://search/yayin/detay/1196208} }