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Tax losses and consequences in tax criminal low

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2018
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Abstract (EN)

Taxes, government authorities of the need to fulfill the functions undertaken against the social structure that is the biggest source of income. However, in accordance with the Constitution of Article 73'th it has been identified as a civic duty. The continuity of the state's social functions to be provided in section disruption depends on the continuity of the tax revenue. This continuity is possible with the time and the taxpayers pay their taxes in full. Otherwise the behavior will cause a deficiency in tax revenues, which is public and the public will be able to defeat sectarian functioning. This tax loss as stated by law case, if the taxpayers underreporting of our tax system assessment mechanism according to the declaration of principles committing raises the criminal proceedings. Tax penalty, the taxpayer deliberately make the statement is applicable in case of incomplete or give rise to a tax loss. Many types of tax in terms of being concerned with the payment of the penalty, to enter the statute of limitations, the cause of death as a result of the provision of the taxpayer are eliminated punishment. As well as tax penalty in case of existence of a solid and delay the tax loss suffered in the first irregularities also be charged with statutory interest. However, in case of repetition, repetition, depending on the nature of the story applications are concerned. Finding certain provisions of punishment is related to the actual perpetration of the format that interferes rather than according to intent or negligence are differences in regulations.

Author

Yavuz Türkan

How to Cite

Yavuz Türkan (Master Thesis). Tax losses and consequences in tax criminal low, 2018, Hasan Kalyoncu University.

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