Calculation of income and declaration of head of a family for income tax

Tax payments in terms of reach and provide a suitable power to the taxation principle of taxation ; need to understand the tax issues that allow for different taxation of income tax by the amount and source of income and personal and family situation of both the taxpayer has a large share and role in the contemporary tax systems. In practical terms the income tax with the chance to measure the effectiveness of the conditions of success is one of the most important tax Turkish tax system. The Turkish income tax system based on the declaration of principles , based on progressive taxation of all earnings and total revenues through tariff gained a real person during a taxation has been adopted as a general principle. Law Tax Income is determined to move the real person of the tax liability , while taxation basis expected to be as on an individual basis , in terms of family unity and the smallest social unit , reached making a turn from these principles , the family's economic strength is based. This study will focus on the real people and their families union applied for reporting the annual declaration of income and Income Tax Law , " the collection of revenue ," " collection will be situations ", " voluntary collection " and " householder statement" heading constitute located under the regulations. ıt appears very complex and complicated these regulations , especially not return on time and the challenge it poses problems in practice , and even induced the issue can be considered incorrect application of the tax administration is enough to show that we think is important. n this study, prepared as a master's thesis , we found appropriate to examine issues in three sections. n order to establish the subject of the theoretical framework , we try to examine the concept of income from taxation in the first part ; The income from the economic and financial care what it means , Income Tax Act in terms of the revenue in what way understanding , we tried to determine the extent and characteristics , and also we see place to refer briefly to the system for the taxation of income. In the second part ; The main rules to be followed in the collection of revenue and statement elements and circumstances which made ​​collection in the voluntary nature of the exception to this rule and collection practices , we tried to explain by completing the application examples. In the third section we consider the statement of head of the family ; Family income is taxed at ways in which regulation of the Income Tax Act and the family heads of the statement of grounds , the householder said concepts in the article concerning the declaration householder principles to be followed in the declaration , householder statement of whether the current situation and will be joined after revenues are examined, which is arguably the householder declaration of some issues, under the title of head of the family to address other issues related to the declaration and we felt the need to include their practices in order to embody the subject. This study "absolute good " is never said . Our goal is to be in that direction.