VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ

Ahmet Tekin; Güner Tuncer

EN TR

TAX COMPLIANCE PROCESS AFTER TAX AMNESTIES

Abstract

Tax amnesties could be used as a tool aiming to strength the tax compliance, lighten the tax administration’s and the justice’s load, reduce the budget deficit. Since 1923 tax amnesties have been frequently applied in Turkey due to various fiscal and political reasons. In this study the effect of tax amnesty laws are examined on the province basis and in terms of income tax on a declaration basis. It is concluded that the tax compliance have decreased and expectations of future tax amnesties have increased for the last two taxes amnesty programs in Turkey

Keywords

Tax Amnesties, Tax Compliance, Income Tax Based on Declaration

References

No references found

Details

Primary Language

Turkish

Subjects

-

Journal Section

-

Authors

Ahmet Tekin This is me

Güner Tuncer This is me

Publication Date

June 1, 2013

Submission Date

June 1, 2013

Acceptance Date

-

Published in Issue

Year 2013 Volume: 2 Number: 2

IZ

https://izlik.org/JA54MR95TT

APA

Tekin, A., & Tuncer, G. (2013). VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ. Sakarya Üniversitesi İktisat Dergisi, 2(2), 1-26. https://izlik.org/JA54MR95TT

AMA

1.Tekin A, Tuncer G. VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ. Sakarya Üniversitesi İktisat Dergisi. 2013;2(2):1-26. https://izlik.org/JA54MR95TT

Chicago

Tekin, Ahmet, and Güner Tuncer. 2013. “VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ”. Sakarya Üniversitesi İktisat Dergisi 2 (2): 1-26. https://izlik.org/JA54MR95TT.

EndNote

Tekin A, Tuncer G (June 1, 2013) VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ. Sakarya Üniversitesi İktisat Dergisi 2 2 1–26.

IEEE

[1]A. Tekin and G. Tuncer, “VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ”, Sakarya Üniversitesi İktisat Dergisi, vol. 2, no. 2, pp. 1–26, June 2013, [Online]. Available: https://izlik.org/JA54MR95TT

ISNAD

Tekin, Ahmet - Tuncer, Güner. “VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ”. Sakarya Üniversitesi İktisat Dergisi 2/2 (June 1, 2013): 1-26. https://izlik.org/JA54MR95TT.

JAMA

1.Tekin A, Tuncer G. VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ. Sakarya Üniversitesi İktisat Dergisi. 2013;2:1–26.

MLA

Tekin, Ahmet, and Güner Tuncer. “VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ”. Sakarya Üniversitesi İktisat Dergisi, vol. 2, no. 2, June 2013, pp. 1-26, https://izlik.org/JA54MR95TT.

Vancouver

1.Ahmet Tekin, Güner Tuncer. VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ. Sakarya Üniversitesi İktisat Dergisi [Internet]. 2013 Jun. 1;2(2):1-26. Available from: https://izlik.org/JA54MR95TT

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

TAX COMPLIANCE PROCESS AFTER TAX AMNESTIES

Abstract

Keywords