@article{article_325421, title={The Remission of Tax Penalties and Its Effectiveness in Turkey}, journal={International Journal of Public Finance}, volume={2}, pages={1–6}, year={2017}, DOI={10.30927/ijpf.325421}, url={https://izlik.org/JA78RJ72PZ}, author={Taş, Fatma}, keywords={Remission in Tax Penalties, Tax Disagreements,Tax Penalties}, abstract={<p> <font face="Times New Roman" size="3"> <br /> </font> </p> <p style="margin:6pt 0cm 0pt;"> <span lang="en-us" style="font-family:Calibri, sans-serif;font-size:10pt;" xml:lang="en-us">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. </span> </p> <p> <font face="Times New Roman" size="3"> <br /> </font> </p> <p style="margin:6pt 0cm 0pt;"> <span lang="en-us" style="font-family:Calibri, sans-serif;font-size:10pt;" xml:lang="en-us">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. </span> </p> <p> <font face="Times New Roman" size="3"> </font> <span style="font-family:Calibri, sans-serif;font-size:10pt;">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. </span> <br /> </p>}, number={1}