The deterrent effects of tax penalties imposed in Turkey on taxpayers

The public needs and requirements for people living in society services must be provided by the state. The state in question finances its services through taxes. Tax, government seen as a result of its dominance. Tax against taxpayers who do not fulfill their obligations partially or completely imposes some penal sanctions within the framework of the law. On tax the penalties to be applied and the taxpayers to fulfill their tax obligations in addition to providing a deterrent effect to prevent them from committing crimes again is also being created. State for those who do not fulfill their tax obligations in our country some penalties are imposed by law. State tax penalties and tries to prevent tax losses and evasion. State in the study liable for the tax penalties imposed in accordance with the provisions of the laws deterrence status has been tried to be examined. In this context, in the province of Burdur a survey study was conducted on taxpayers operating in business. From this survey the deterrent effects of tax penalties imposed by the state within the framework of the data obtained will be evaluated and predictions will be made.