Vergilendirme Politikası, Gelir ve İkame Etkileri Açısından izlenebilecek Gelir Vergisi Politikasının Değerlendirilmesi

Authors : Abdurrahman AKDOĞAN

Pages : 97-104

View : 20 | Download : 10

Publication Date : 1999-12-01

Article Type : Research Paper

Abstract :The subject of this article is to explain income effect and leisure effect of taxes with functions of taxation on the point of view efficency. Realisation of taxation with paying enough attention to behavior of public and taxpayers is very important. In this article, it is also explained that advantages or disadvantages of self-assessment or withholding at source systems and complexity and understanding difficulty of tax laws. Tax policy and taxation policy concepts have different meaning. Tax policy is one instrument which necessary to obtain the goals of public finance. Taxation policy is related with tax instruments such as tax subject, tax base, tax rates, deductions and allowances, tax returns etc., and other rules which necessary to take account of goals of govemmet and tax offices and also public behavior and public expectation.
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