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  Citation Number 13
 Views 90
 Downloands 41
Vergi Kacakciligi ve Kayit Disi Ekonominin Vergi Kacakciliginin Olusumundaki Rolu
2008
Journal:  
Abant Sosyal Bilimler Dergisi
Author:  
Abstract:

Bu çalısmanın amacı, vergi kaçakçılıgının ve kayıt dısı ekonominin vergi kaçakçılıgının olusumundaki rolünün açıklanması ve vergi kaçakçılıgı sonucunu doguran kayıt dısı ekonominin, sadece ekonomik boyutlu nedenlere dayanmadıgının ortaya konulmasıdır. Bu dogrultuda öncelikle vergi kaçakçılıgına, ortaya çıkardıgı etkilere, Türk vergi yasalarındaki yerine ve tespit edilme yöntemlerine deginilecektir. Daha sonra da kayıt dısı ekonomi ve kayıt dısı ekonomiye yol açan nedenler ele alınacaktır.

Keywords:

Null
2008
Author:  
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2008
Author:  
Abstract:

The purpose of this study is to explain the tax evasion and the role of the unregistered economy on the development of tax evasion and to state that the unregistered economy doesn’t only depend on economic reasons. In accordance with this understanding, tax evasion, the effects of tax evasion, the measures taken related to tax evasion in the Turkish tax law and the determination methods used. Later, the unregistered economy and the reasons which developed the unregistered economy will be explained.

Keywords:

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Abant Sosyal Bilimler Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

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