Atıf Sayısı
2
Görüntüleme
95
İndirme
58
In recent years, the tax competition driven by global capital movements places governments under increasing pressure to adhere to global fiscal reality and forces them to pursue tax reforms. Even though the fundamental purpose of taxation is to achieve the goals defined with essential taxation principles, the priorities of each tax reform are set according to current economic conditions of countries and terms. In this paper, as commonly discussed alternatives to the comprehensive income taxation system, the flat tax, dual income tax, and personal expenditure tax are investigated and their advantages and disadvantages in terms of tax reforms’ goals are evaluated. We observed that the principal objective of the recent tax reforms was to achieve economic efficiency. Furthermore, among these alternatives, the flat-tax system seems to work best to achieve this objective.
ın recent years the tax competition is controlled by global capital places governments under pressure to jacket to global fiscal reality and forces them to progressive tax reforms even thugh the fundamental purpose of taxation is to achieve the goals identified with essential taxation principles of each tax reform are set according to current economic conditions of countries and terms of this paper as commonly known alternatives to the extensive income taxation system the flat tax dual revenue tax and personal insurance tax are retained and their advantages and certificates in taxation of taxation of taxs reforms are among those alternative to current economic conditions of countries and conditions of tax returns to this system is among the most important reforms among the most important decisions of this system
Alan : Eğitim Bilimleri; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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