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6
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Vergi afları; politik, ekonomik, mali, idari ve teknik ve sosyal gerekçelerle devletin vergi alacağının bir kısmından vazgeçmesidir. Devletin alacağından vazgeçmesinin genel amacını hazineye hiç intikal etmeyecek olan alacakların hazineye intikalini sağlamak oluşturmaktadır. Çalışmanın amacını; vergi aflarına başvurulma gerekçelerinin teorik olarak ortaya konulması ve ekonomik gerekçeler ile politik gerekçelerden hangisinin vergi affı çıkarmada daha etkili olduğunun Probit analizi tespit edilmesi oluşturmaktadır. Ayrıca son yıllarda vergi aflarının sıkça çıkarılması da çalışmanın güncelliğini ve yapılma gerekliliğini ortaya koymaktadır.
Tax exemptions are the withdrawal of part of the state’s taxation for political, economic, financial, administrative and technical and social reasons. The general purpose of the State to give up from receiving is to ensure that the recipients of the treasury who will never get in the treasury are in the treasury. The purpose of the study is to theoretically reveal the reasons for applying for tax exemption and to determine which of the economic and political reasons is more effective in tax exemption. In recent years, the frequency of tax exemptions also reveals the timing of the work and the need to be done.
Tax amnesties; for economic, financial, social and political reasons, the state will give up some of the tax receivable. The general purpose of the government to give up the receivable is to ensure the transfer of the receivables to the treasury that will not be transferred to the treasury at all. The purpose of the study; the reasons for applying tax amnesties are theoretically and the reasons for economic reasons and political reasons are more effective in determining tax amnesty, Probit analysis was made. Besides, the frequent removal of tax amnesties as a short-term solution in recent years also reveals the necessity of the study and the necessity of making it.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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