Teoride ve uygulamada vergi afları
Başlık çevirisi mevcut değil.
- Tez No: 13378
- Danışmanlar: Belirtilmemiş.
- Tez Türü: Doktora
- Konular: Ekonomi, Economics
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1990
- Dil: Türkçe
- Üniversite: Anadolu Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 412
Özet
Özet yok.
Özet (Çeviri)
I -> ABSTRACT The purpose of this Ph.D. thesis is to analyze tax amnesties in theory and praotioe. In the first chapter the theoretical basis of tax amnesties is disousaed.“Amnesty”, one of the basic concepts of criminal law, has considered important in the field of tax law. But due to the fact of the independency of tax law, the concept has gained an original meaning which widely differs from the meaning in criminal law» In tax law, the amnesty has been used as a tool of revenue administration rather than a way of benevolence, lax amnesties generally offer taxpayers an opportunity to report and pay previously unpaid taxes without incurring some penalties that discovery would normally bring. On the other hand, it is believed that tax amnesties may induce voluntary tax compliance if the amnesty program is designed in accordance with the requirements for success of amnesty. In the second chapter, the structural components of both developed and underdeveloped countries ' tax amnesty programs are examined and compiled yield data for the programs. The third chapter is entirely confined to the tax amnesty practices in Turkey. Turkey promulgated 14 tax amnesty law between the period I960 and 1989 but were not particularly successful. The main reason of Turkish amnesty practices is to help get rid of the backlog of cases facing the courts and tax administration. It can be said that amnesties are a custom of Turkey. For that reason the unsuocessfulness of tax amnesties can bound to this fact as well as the lack of vigorous anti-evasion drive coincide with the amnesty.
Benzer Tezler
- Contribution a la recherche d'un cadre juridique pour un droit international de laconcurrence plus efficace
Daha etkin bir uluslararası rekabet için hukuki çerçeve arayışı
ALİ CENK KESKİN
Doktora
Fransızca
2009
HukukGalatasaray ÜniversitesiKamu Hukuku Ana Bilim Dalı
PROF. DR. JEAN MARC SOREL
PROF. DR. HALİL ERCÜMENT ERDEM
- Optimization of deep neural network architectures for the forest fire detection
Orman yangini tespitinde derin sinir aği mimarilerinin optimizasyonu
BERRİN SAVDA
Yüksek Lisans
İngilizce
2023
Bilgisayar Mühendisliği Bilimleri-Bilgisayar ve Kontrolİstanbul Teknik ÜniversitesiElektronik ve Haberleşme Mühendisliği Ana Bilim Dalı
PROF. DR. MÜŞTAK ERHAN YALÇIN
PROF. DR. HAZIM KEMAL EKENEL
- Joint estimation of direction of arrival with unknown mutual coupling in massive Mimo networks and lte radio resource block allocation optimization in maritime channels
Masif Mimo ağlarında bilinmeyen karşılıklı etkileşimle ortak varışyönü tahmini ve deniz kanallarıda lte radyo kaynak bloğu
AMIT KACHROO
Yüksek Lisans
İngilizce
2017
Elektrik ve Elektronik Mühendisliğiİstanbul Şehir ÜniversitesiElektronik ve Bilgisayar Mühendisliği Ana Bilim Dalı
YRD. DOÇ. DR. MEHMET KEMAL ÖZDEMİR
- Simulation of residential mobilityby agent-based modeling integrated withuncertainty in planning approach
Belirsizlik ortamında planlama yaklaşımında etmen tabanlı modelleme ile konut hareketliliği benzetimi
SOMAIYEH NASROLLAHZADEH
Doktora
İngilizce
2021
Şehircilik ve Bölge Planlamaİstanbul Teknik ÜniversitesiŞehir ve Bölge Planlama Ana Bilim Dalı
PROF. DR. TURGAY KEREM KORAMAZ
