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- Title
TÜRKİYE VE SEÇİLMİŞ AVRUPA BİRLİĞİ ÜLKELERİNDE ASGARİ YAŞAM DÜZEYİ: GELİR VERGİSİ TARİFELERİ ÖZELİNDE BİR İNCELEME.
- Authors
GÖLÇEK, Ali Gökhan; SELÇUK, Işıl Şirin; KÖKTAŞ, Altuğ Murat
- Abstract
Income tax is virtually depicted as a type of tax that considers individuals' ability to pay and that has a subjective characteristic in this context. Due to the fact that aforementioned tax, which takes financial power as a reference in terms of justice of taxation, varies in compliance with personal particularizations of individuals, it may also be figured as the most important indicator of justice of taxation as taxpayers undertake different tax incidences. Identification of the point on which financial power is originated, or in other words, determination of income that will be included in tax assessment is an important matter of fact to receive worthy of notice. At this juncture, along with the definition of income, definition of minimum standard of living may also be shown as a must of an equitable tax system. The facts that justice in tax system will affect taxpayers' behaviors without a doubt, consequently it will decrease the rates of tax losses - tax evasion and it will increase employment, organizational structure, definition of minimum living standards of the countries and their comparisons are the focal points of this study. Especially, the analysis of condition of Turkey in the face of European Union and member states, with which Turkey maintains its membership negotiations, constitute the genuine side of the study. Within the scope of the study for which descriptive method will be used, income tax systems of selected member states and Turkey will be compared and contrasted, viewpoints of countries towards minimum standards of living and minimum standards of living belonging to the aforementioned countries will be analyzed.
- Publication
Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2018, Vol 11, Issue 2, p40
- ISSN
2564-6931
- Publication type
Article
- DOI
10.25287/ohuiibf.414232