34. International Public Finance Conference
A Different Attempt to Read the Disclosure Mechanism: Review of Disclosure Assesment Commission in Terms of Public LossSelin Ovalıoğlu
The purpose of this study is to determine the rights and obligations of the disclosure assessment commissions and to dispute their responsibility to compensate if the disclosure mechanism is operated in contradiction with the law. In this context, firstly, the conditions sought for the emergence of public loss in terms of the imposition, accrual, and collection of public revenues and the financial responsibility of public boards, committees, and commissions are examined and then, the results arising from the determination of public loss briefly discussed. In the second section, general information about the disclosure assessment commissions is given. In the third section, it is aimed to determine the rights and obligations of the disclosure assessment commissions and therefore the scope of their responsibility. Finally, the cases that can cause the public loss due to the decisions of the disclosure assessment commissions are discussed.