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5811 National Announcement of Certain Assets About the Economy improvement aff under tax law evaluation of the financial perspective

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2015
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Advisor: Yrd. Doç. Dr. Ender Güler

Abstract (EN)

The concept of forgiveness throughout history have taken place in the whole legal system is applied continuously although there was no strict definition. The definition in practice due to tax laws in the tax law concept of tax amnesty fully yet but our country tax amnesty Republic's often been applied since the announcement. States to generate resources to interfere in the income tax expense have always achieved by natural and legal persons subject to taxation under different names. Taxation is specified on the principles and procedures were correspondingly act contrary to established principles and procedures of the real and legal persons in tax law penalties are provided. Tax amnesty, the state provided for a portion of the targeted tax will be charged with criminal or a waiver from the entire collection. Tax amnesty also records in non-economic situation and is issued in order to ensure ease of movement should acquire the assets and the recording of assets and earnings with the earnings. Such tax amnesties practice "Being Peace" has been called. Our country has been removed, which also includes the tax amnesty provisions or only tax amnesty law 33 which includes provisions in addition to other provisions until 2014. Tax amnesties have often been put into practice enacted under different names, and for various reasons. When the grounds of the tax amnesty law held that laws are more economic, financial, technical and administrative reasons were removed. Only if the regulation of the amnesty law enacted in 1960 and 1980 year between political and economic reasons will come forward to relieve the state of society is partially or completely waived. The economic and political crisis due to the country's economy adversely affected along with the issuance of a chance in this negative result in order to bring to afford their obligations to taxpayers who cannot fulfill their tax obligations and tax administration and tax tax amnesty in terms of reduction of the workload on the judiciary is often advocated. Correspondingly tax corrupting morality of taxation on the grounds that it is contrary to justice and equality have always been a kind of criticism was opposed to amnesty, arguing that the punishment of honest tax payers. Keywords: Tax, Tax Amnesty, Being Peace

Author

Mustafa Başa

How to Cite

Mustafa Başa (Master Thesis). 5811 National Announcement of Certain Assets About the Economy improvement aff under tax law evaluation of the financial perspective, 2015, Hasan Kalyoncu University.

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