The effect of tax amnesties on the administration's workload: A survey on the Tax Administration of Adana
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2021
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Advisor: Doç. Dr. Neslihan Coşkun Karadağ
Abstract (EN)
Tax is the primary means of income used by the state to finance public expenditures. On the other hand, tax amnesties are the unilateral waiver of tax receivables with the laws enacted by the state. Taw amnesties, which have been issued from history to the present, have brought various discussions with them. On the other hand, positive and negative critisms were made regarding tax amnesties and it took its place among the most importans issues on the agenda in the processes it was issued. The aim of the this study is to define amnesties, to state their characteristics, to examine their history and to investigate the effect of tax amnesties on the workload of Adana Tax Office employees.
Author
Bahar Oğul
How to Cite
Bahar Oğul (Master Thesis). The effect of tax amnesties on the administration's workload: A survey on the Tax Administration of Adana, 2021, Çukurova University.
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