Author/Authors
çağdaş, yüksel sakarya üniversitesi - sbe - maliye bölümü doktora programı öğrencisi, Turkey , çağdaş, yüksel bolu abant izzet baysal üniversitesi - iibf - maliye bölümü, Turkey
Title Of Article
COMPARISON OF TOTAL TAX BURDEN IN TURKEY WITH OECD COUNTRIES
شماره ركورد
45350
Abstract
Taxes are the most important source of financing which is needed for public spending Taxes play an important role in ensuring justice in income distribution and efficiency in resource distribution. As stated in the universal declarations and constitutions, the amount of tax to be paid in a fair tax system is expected to be based on the person s solvency, and in a broader sense, financial strength. For this reason, the burden of taxes paid on individuals and society is important. The tax burden varies depending on the national income per capita of the countries. Comparative evaluation of the annual course of the tax burden in OECD countries and Turkey are the main objectives of this study.
From Page
81
NaturalLanguageKeyword
Tax Burden , Total Tax Burden , OECD
JournalTitle
Abant Sosyal Bilimler Dergisi
To Page
96
JournalTitle
Abant Sosyal Bilimler Dergisi
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