TY  - JOUR
T1  - The Remission of Tax Penalties and Its Effectiveness in Turkey
TT  - The Remission of Tax Penalties and Its Effectiveness in Turkey
AU  - Taş, Fatma
PY  - 2017
DA  - July
Y2  - 2017
DO  - 10.30927/ijpf.325421
JF  - International Journal of Public Finance
JO  - IJPF
PB  - Adnan GERÇEK
WT  - DergiPark
SN  - 2548-0499
SP  - 1
EP  - 6
VL  - 2
IS  - 1
LA  - en
AB  - Various methods have developed for resolvingdisagreements arising between the tax administrations and taxpayers. One of themis also remission in tax penalties. This method, if the fulfillment of theconditions 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 intax penalties. Therefore, remission in tax penalties, it has become a way toapply for the remaining penalties outside the method of settlement. It isnecessary to make some changes in the remission method in penalties for solvingthis 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 thesettlement.
KW  - Remission in Tax Penalties
KW  - Tax Disagreements
KW  - Tax
N2  - Various methods have developed for resolvingdisagreements arising between the tax administrations and taxpayers. One of themis also remission in tax penalties. This method, if the fulfillment of theconditions 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 intax penalties. Therefore, remission in tax penalties, it has become a way toapply for the remaining penalties outside the method of settlement. It isnecessary to make some changes in the remission method in penalties for solvingthis 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 thesettlement.
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CR  - Goldswain, George K (2003). “Remission of Penalties in Income Tax Matters”, Master Thesis, University Of South Africa.
CR  - Doran, Michael (2009). “Tax Penalties and Tax Compliance”, Harvard Journal on Legislation, Vol. 46.
UR  - https://doi.org/10.30927/ijpf.325421
L1  - https://dergipark.org.tr/tr/download/article-file/334216
ER  -