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  Citation Number 23
 Views 73
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Endnote
VERGİ AFLARININ NEDENLERİ VE MÜKELLEFLER ÜZERİNDEKİ ETKİLERİ
2008
Journal:  
Muhasebe ve Vergi Uygulamaları Dergisi
Author:  
Abstract:

Generally, tax amnesties are considered as unjust applications that damage the tax equality and penalize honest taxpayers. However, tax amnesties have been issued frequently by governments with some political, social, economic, technical, managerial and psychological reasons. There are many positive or negative effets of this tax amnesties on taxpayers. In this study it is aimed to give information about the reasons of issuing the tax amnesties and their effects on taxpayers.

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Muhasebe ve Vergi Uygulamaları Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 441
Cite : 1.679
2023 Impact : 0.379
Details
Muhasebe ve Vergi Uygulamaları Dergisi