The Evaluation Of Pre-Taxation Practice In Terms Of The Effects To Tax System Within The Frame Of The New Income Tax Draft Law
It is possible to define pre-taxation, as taxing the payment that arises because of taxable transactions before payment to the owner, on account of the tax that will accrue in the future. In fact, pre-taxation has been applied in Turkish tax system all along with the names such as “stoppage, withhol...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
International Public Finance Conference/Turkey
2016-07-01
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| Series: | International Journal of Public Finance |
| Subjects: | |
| Online Access: | http://dergipark.gov.tr/download/article-file/328097 |