Teoride ve uygulamada vergi afları
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- Tez No: 13378
- Danışmanlar: Belirtilmemiş.
- Tez Türü: Doktora
- Konular: Ekonomi, Economics
- Anahtar Kelimeler: Finans, Gelişmekte olan ülkeler, Vergi affı, Vergi hukuku, Finance, Developing countries, Tax amnesty, Tax law
- Yıl: 1990
- Dil: Türkçe
- Üniversite: Anadolu Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
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Özet (Çeviri)
I -> ABSTRACT The purpose of this Ph.D. thesis is to analyze tax amnesties in theory and praotioe. In the first chapter the theoretical basis of tax amnesties is disousaed.“Amnesty”, one of the basic concepts of criminal law, has considered important in the field of tax law. But due to the fact of the independency of tax law, the concept has gained an original meaning which widely differs from the meaning in criminal law» In tax law, the amnesty has been used as a tool of revenue administration rather than a way of benevolence, lax amnesties generally offer taxpayers an opportunity to report and pay previously unpaid taxes without incurring some penalties that discovery would normally bring. On the other hand, it is believed that tax amnesties may induce voluntary tax compliance if the amnesty program is designed in accordance with the requirements for success of amnesty. In the second chapter, the structural components of both developed and underdeveloped countries ' tax amnesty programs are examined and compiled yield data for the programs. The third chapter is entirely confined to the tax amnesty practices in Turkey. Turkey promulgated 14 tax amnesty law between the period I960 and 1989 but were not particularly successful. The main reason of Turkish amnesty practices is to help get rid of the backlog of cases facing the courts and tax administration. It can be said that amnesties are a custom of Turkey. For that reason the unsuocessfulness of tax amnesties can bound to this fact as well as the lack of vigorous anti-evasion drive coincide with the amnesty.
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