Vergi Etiği Açısından Vergi Afları
It is stated at “Tax Obligation” titled 73rd article of Turkish Republic Constitution that, everyone is obligated to pay their taxes at the rate of their income and fair and balanced distribution of burden of tax is the social objective of fiscal policy Nevertheless, tax amnesty is a common fact t...
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| Format: | Article |
| Language: | English |
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Gaziantep University
2018-12-01
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| Series: | Gaziantep University Journal of Social Sciences |
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| Online Access: | http://dergipark.gov.tr/download/article-file/606027 |
| Summary: | It is stated at “Tax Obligation” titled 73rd article of Turkish Republic Constitution that, everyone is obligated to
pay their taxes at the rate of their income and fair and balanced distribution of burden of tax is the social objective
of fiscal policy Nevertheless, tax amnesty is a common fact that we encounter frequently in our country. The
drawbacks of tax amnesty on tax justice, tax ethics and tax consciousness which has to be existing at taxpayers
has been debated for years. Relation between tax amnesty and ethics, equality, tax consciousness will constitute
the subject of this study. Hence; tax amnesty implementation, which brings a lot of income in short term then
causes the degeneration of certain values over the long run, emphasis will be laid on the deduction of tax incomes
and detractive effect on tax consciousness. Within this scope, the problem will be evaluated on ethics and tax
incomes aspects. |
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| ISSN: | 1303-0094 2149-5459 |