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The Remission of Tax Penalties and Its Effectiveness in Turkey

Year 2017, , 1 - 6, 15.08.2017
https://doi.org/10.30927/ijpf.325421

Abstract



Various methods have developed for resolving
disagreements arising between the tax administrations and taxpayers. One of them
is also remission in tax penalties. This method, if the fulfillment of the
conditions set by the law is to ensure reduction of tax penalties.



Located the settlement our tax system,
providing more opportunities for taxpayers compared to the method remission in
tax penalties. Therefore, remission in tax penalties, it has become a way to
apply for the remaining penalties outside the method of settlement.



It is
necessary to make some changes in the remission method in penalties for solving
this problem. It can be in two ways: To repeal is the first of these. Second,
it can only be applied to for penalties the remaining outside the scope of the
settlement.

References

  • Edizdoğan, Nihat & Taş, Metin & Çelikkaya, Ali (2007). Vergi Ceza ve Yargılama Hukuku, Bursa: Ekin Kitabevi.
  • Karakoç, Yusuf (2014). “Vergi Cezası Anlaşmazlıklarının Çözüm Yollarından Cezalarda İndirim Müessesesi”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, 2014/1, pp. 3637-3739.
  • Kocahanoğlu, Osman Selim (1978). “Vergi Cezalarında İndirme Prensibi ve Uygulama Sorunları”, Vergi Sorunları Dergisi, 1978/1, pp. 105–106.
  • Mutluer, Kamil (1979). Vergi Ceza Hukuku, Eskişehir: E. İktisadi ve Ticari İlimler Akademisi Yayını.
  • Şenyüz, Doğan (2016). Vergi Ceza Hukuku, 9. baskı, Bursa: Ekin Kitabevi.
  • Kızılot, Şükrü & Kızılot, Zuhal (2011). Kaçakçılık Suçları ve Naylon Fatura, Ankara: Yaklaşım Yayınları.
  • Goldswain, George K (2003). “Remission of Penalties in Income Tax Matters”, Master Thesis, University Of South Africa.
  • Doran, Michael (2009). “Tax Penalties and Tax Compliance”, Harvard Journal on Legislation, Vol. 46.

The Remission of Tax Penalties and Its Effectiveness in Turkey

Year 2017, , 1 - 6, 15.08.2017
https://doi.org/10.30927/ijpf.325421

Abstract




Various methods have developed for resolving
disagreements arising between the tax administrations and taxpayers. One of them
is also remission in tax penalties. This method, if the fulfillment of the
conditions set by the law is to ensure reduction of tax penalties.




Located the settlement our tax system,
providing more opportunities for taxpayers compared to the method remission in
tax penalties. Therefore, remission in tax penalties, it has become a way to
apply for the remaining penalties outside the method of settlement.



It is
necessary to make some changes in the remission method in penalties for solving
this problem. It can be in two ways: To repeal is the first of these. Second,
it can only be applied to for penalties the remaining outside the scope of the
settlement.

References

  • Edizdoğan, Nihat & Taş, Metin & Çelikkaya, Ali (2007). Vergi Ceza ve Yargılama Hukuku, Bursa: Ekin Kitabevi.
  • Karakoç, Yusuf (2014). “Vergi Cezası Anlaşmazlıklarının Çözüm Yollarından Cezalarda İndirim Müessesesi”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, 2014/1, pp. 3637-3739.
  • Kocahanoğlu, Osman Selim (1978). “Vergi Cezalarında İndirme Prensibi ve Uygulama Sorunları”, Vergi Sorunları Dergisi, 1978/1, pp. 105–106.
  • Mutluer, Kamil (1979). Vergi Ceza Hukuku, Eskişehir: E. İktisadi ve Ticari İlimler Akademisi Yayını.
  • Şenyüz, Doğan (2016). Vergi Ceza Hukuku, 9. baskı, Bursa: Ekin Kitabevi.
  • Kızılot, Şükrü & Kızılot, Zuhal (2011). Kaçakçılık Suçları ve Naylon Fatura, Ankara: Yaklaşım Yayınları.
  • Goldswain, George K (2003). “Remission of Penalties in Income Tax Matters”, Master Thesis, University Of South Africa.
  • Doran, Michael (2009). “Tax Penalties and Tax Compliance”, Harvard Journal on Legislation, Vol. 46.
There are 8 citations in total.

Details

Primary Language English
Subjects Economics
Journal Section Articles
Authors

Fatma Taş

Publication Date August 15, 2017
Submission Date July 1, 2017
Acceptance Date August 4, 2017
Published in Issue Year 2017

Cite

APA Taş, F. (2017). The Remission of Tax Penalties and Its Effectiveness in Turkey. International Journal of Public Finance, 2(1), 1-6. https://doi.org/10.30927/ijpf.325421

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