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...
| Main Author: | |
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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 |
| _version_ | 1797915050071031808 |
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| author | Ali Volkan ÖZGÜVEN |
| author_facet | Ali Volkan ÖZGÜVEN |
| author_sort | Ali Volkan ÖZGÜVEN |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-10T12:35:29Z |
| format | Article |
| id | doaj.art-a90357e6c16d4ad8bb59e1b77ca585da |
| institution | Directory Open Access Journal |
| issn | 1303-0094 2149-5459 |
| language | English |
| last_indexed | 2024-04-10T12:35:29Z |
| publishDate | 2018-12-01 |
| publisher | Gaziantep University |
| record_format | Article |
| series | Gaziantep University Journal of Social Sciences |
| spelling | doaj.art-a90357e6c16d4ad8bb59e1b77ca585da2023-02-15T16:14:39ZengGaziantep UniversityGaziantep University Journal of Social Sciences1303-00942149-54592018-12-0117Special Issue344610.21547/jss.452690Vergi Etiği Açısından Vergi AflarıAli Volkan ÖZGÜVEN0Çağ UniversityIt 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.http://dergipark.gov.tr/download/article-file/606027Tax ethicsTax AmnestyThe Principle of equalityTax EquityTax ConsciousnessTax Compliance. |
| spellingShingle | Ali Volkan ÖZGÜVEN Vergi Etiği Açısından Vergi Afları Gaziantep University Journal of Social Sciences Tax ethics Tax Amnesty The Principle of equality Tax Equity Tax Consciousness Tax Compliance. |
| title | Vergi Etiği Açısından Vergi Afları |
| title_full | Vergi Etiği Açısından Vergi Afları |
| title_fullStr | Vergi Etiği Açısından Vergi Afları |
| title_full_unstemmed | Vergi Etiği Açısından Vergi Afları |
| title_short | Vergi Etiği Açısından Vergi Afları |
| title_sort | vergi etigi acisindan vergi aflari |
| topic | Tax ethics Tax Amnesty The Principle of equality Tax Equity Tax Consciousness Tax Compliance. |
| url | http://dergipark.gov.tr/download/article-file/606027 |
| work_keys_str_mv | AT alivolkanozguven vergietigiacısındanvergiafları |