Author/Authors
şanver, cahit sakarya üniversitesi - siyasal bilgiler fakültesi - maliye bölümü, Turkey
Title Of Article
TAX AMNESTIES RELEASED AFTER 1980 IN TURKEY AND EFFICIENCY OF THIS AMNESTIES IN TERMS OF PUBLIC REVENUES
شماره ركورد
45252
Abstract
The most basic way of ending the tax debt relationship between state and taxpayers is to fulfill taxpayers tax debts in a timely manner as required by law. Sometimes, however, due to legal conditions other than paying at the time of tax debt, tax debt and penalties are lifted for some reasons such as prescription, compromise, regret, abandonment. General information about the tax amnesty debate on the disappearance of the tax debts in this study, the tax amnesty given to the opinion on the application and effectiveness have been examined by regression analysis of practices in Turkey. Turkey is determined that the tax revenues of the tax amnesty issued 17 between 1980 and 2017 does not cause a significant increase in income and permanent way to boost tax revenues. This method has been frequently used because tax amnesties are not a permanent influence in this way and because the expectation of forgiveness among taxpayers has not disappeared.
From Page
35
NaturalLanguageKeyword
Tax Amnesties , Tax Revenues , Efficiency , Regression
JournalTitle
Abant Sosyal Bilimler Dergisi
To Page
63
JournalTitle
Abant Sosyal Bilimler Dergisi
Link To Document