Publication:
Tax amnesties and evaluation of the tax amnesties in Turkey

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dc.contributor.authorGümüş, Erhan
dc.contributor.buuauthorEdizdoğan, Nihat
dc.contributor.departmentİktisadi ve İdari Bilimler Fakültesi
dc.date.accessioned2024-09-06T06:50:23Z
dc.date.available2024-09-06T06:50:23Z
dc.date.issued2013-01-01
dc.description.abstractTax amnesties are implemented in both developed and developing countries. Tax amnesties have some benefits which are to generate revenue for the government to increase tax revenues, alleviates the burden of the tax administration and the judiciary. However, tax ammesties have some harmful consequences which are to reduce the compliance of tax payers, do not pay taxes on time and thus the punishment of honest taxpayers. This study aims to provide information about tax amnesties, to be made a general assessment of the tax amnesties.
dc.identifier.endpage119
dc.identifier.issn1300-3623
dc.identifier.issue164
dc.identifier.startpage99
dc.identifier.urihttps://hdl.handle.net/11452/44364
dc.identifier.wos000420277400007
dc.indexed.wosWOS.ESCI
dc.language.isoen
dc.publisherMaliye Bakanligi
dc.relation.journalMaliye Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectTax
dc.subjectTax amnesty
dc.subjectTurkey
dc.subjectSocial sciences
dc.subjectBusiness, finance
dc.subjectBusiness & economics
dc.titleTax amnesties and evaluation of the tax amnesties in Turkey
dc.typeArticle
dspace.entity.typePublication
local.contributor.departmentİktisadi ve İdari Bilimler Fakültesi
local.indexed.atWOS

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