The fairness of taxation is one of the main pecularities of a good tax system. Fair tax systems facilitate the adaptation of taxpayers and help the protection of the social harmony. In this point, the characteristics of the fair tax systems gain importance. In this study, the fairness concept will be discussed first and then, instruments to be used to fulfil the fairness of taxation will be examined in terms of the income tax practice. Finally, an evaluation of the Turkish income tax practice will be presented with respect to fairness perspectives.
Alan : Eğitim Bilimleri; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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