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- Title
7143, 7186 SAYILI YASALAR ve 1948 SAYILI CUMHURBAŞKANI KARARI KAPSAMINDA VARLIK BARIŞINDA SON DURUM.
- Authors
YENİÇERİ, Harun; DEMİR, Öğretim Üyesi Emine
- Abstract
Tax is an obligation that the state imposes on the society in return for the expectations of the society from the state. From time to time, taxpayers face difficult processes that they cannot or cannot fulfill this obligation. These periods also make the tax collection of a state difficult. The state provides various facilities to the taxpayers in order to get through the process easily. One of the conveniences is tax amnesty applications. Although tax amnesties are criticized for tax compliance and tax justice, it is a way frequently used by governments for political and economic purposes in our country as in many developed and developing countries. In this way, the state aims to increase tax revenues on the one hand and to bring some unregistered assets, both domestic and abroad, to the national economy through the application of asset peace. In this study, the concept of tax amnesty, which is a general concept, money, gold, foreign exchange, real estate and other domestic and Laws 7143 and 7186 on the introduction of securities to the national economy In this context, the last situation in existence peace has been evaluated. Within the scope of the President's Decision No. 1948, which was published in the Official Gazette on 30.12.2019, the duration of the Peace of Being was extended until 3.06.2020.
- Subjects
TAX amnesty; TAXPAYER compliance; INTERNAL revenue; NATIONAL security; TAX collection
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 160, p39
- ISSN
1303-5444
- Publication type
Article