This paper analyzes fiscal reform in order to be able to rise above the tax compliance of individuals. The paper argues that changes tax code such as increasing stabilization of tax system, reducing tax burden, removing tax loopholes and privileges, etc. are necessary in order to be neutral tax system but not sufficient conditions for a complete transition to a market economy. Further deep changes –such as recreation of tax administrations, changes in incentives, changes in the role of government- are needed. All of these changes would help in continuing the process of transition to a market economy.
Alan : Eğitim Bilimleri; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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