Academic Journal
Tax Citizenship: Concept, Elements and Development Methods ; VERGİ YURTTAŞLIĞI: KAVRAM, UNSURLARI VE GELİŞTİRME YÖNTEMLERİ
| العنوان: | Tax Citizenship: Concept, Elements and Development Methods ; VERGİ YURTTAŞLIĞI: KAVRAM, UNSURLARI VE GELİŞTİRME YÖNTEMLERİ |
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| المؤلفون: | PÜRSÜNLERLİ ÇAKAR, Elif, SARAÇOĞLU, Fatih |
| المصدر: | Volume: 5, Issue: 1 39-50 ; 2146-2879 ; 2717-6231 ; Kırıkkale Üniversitesi Sosyal Bilimler Dergisi |
| بيانات النشر: | Kırıkkale Üniversitesi Kirikkale University |
| سنة النشر: | 2015 |
| المجموعة: | DergiPark Akademik (E-Journals) |
| مصطلحات موضوعية: | Tax Citizenship,Tax Payer,Tax Administration,Tax Compliance, Vergi Yurttaşlığı,Vergi Mükellefi,Vergi İdaresi,Vergiye Uyum |
| الوصف: | Tax citizenship, which is a new concept in the tax literature normally refers to tax payers accepting that the tax legislation is passed in the parliament, but in the contemporary sense of the phrase, it refers to a concept that covers the acceptance of the tax legislation by tax payers as a result of the trusting relationship stemming from the practices of the tax offices. Thus, tax citizenship turned into a concept that incorporates the tax payers trusting the process of building tax legislation as well as their acceptance of such legislation in an administrative sense. There are three elements that are in the core of the concept of tax citizenship and these are; tax payers accepting tax and their tax-related application (approving of), and that such acceptance will not depend only on the passing of the tax legislation in the parliament but also on the practices of the tax administration and the degree of willingness of the tax payers to fulfill their tax payer obligation and the fulfilling of obligations on the basis of ‘mutual’ trust. In the development of tax citizenship, which is a concept different from willing payment of taxes, or tax morality and tax consciousness; democratic decision-making in tax usage, increasing sensitivity of the tax payers regarding taxes, ensuring tax readability, increasing tax audits, observing tax compliance principles, and improvement of physical conditions of tax administration are effective ; Vergi literatürüne yeni bir kavram olarak giren vergi yurttaşlığı; klasik anlamda, vergi yasalarının parlamentoda kabul edilmesinin vergi mükelleflerince kabulünü ifade etmekte iken; çağdaş anlamda vergi yurttaşlığı, bunun yanı sıra, vergi idaresinin uygulamalarına bağlı olarak ortaya çıkan güven ilişkisi sonucunda, vergi yasalarının mükelleflerce kabulünü de kapsayan bir kavram olarak ortaya çıkmaktadır. Böylece vergi yurttaşlığı, mükelleflerin vergi yasalarının oluşturulması sürecine güvenmelerinden, idari anlamda bu yasaları kabullerini de içeren bir kavram haline gelmiştir. Vergi ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Turkish |
| Relation: | https://dergipark.org.tr/tr/download/article-file/181107; https://dergipark.org.tr/tr/pub/kusbd/issue/19380/205606 |
| الاتاحة: | https://dergipark.org.tr/tr/pub/kusbd/issue/19380/205606 |
| رقم الانضمام: | edsbas.D2F124C2 |
| قاعدة البيانات: | BASE |
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