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Journals / Maliye Dergisi / 2007 / Sayı: 153

Analysis of the impacts of expectations for tax forgiveness on its

Af beklentisinin afların başarısı üzerindeki etkilerinin analizi

Fatih SARAÇOĞLU
Pages
14–23
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In our survey, it is examined that whether this situation causes the expectation of a new amnesty among the tax-payers and also the effects of the expectations on the accomplishment of amnesties.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Researches regarding the tax amnesties might be done by the method of official datum, experimental method or survey method.
📊
Key Findings & Data:In the history of Turkish Republic 38 tax amneties have been legislated.
💡
Conclusion & Impact:In our survey, it is examined that whether this situation causes the expectation of a new amnesty among the tax-payers and also the effects of the expectations on the accomplishment of amnesties.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Researches regarding the tax amnesties might be done by the method of official datum, experimental method or survey method. This study is done by survey method. In the history of Turkish Republic 38 tax amneties have been legislated. In our survey, it is examined that whether this situation causes the expectation of a new amnesty among the tax-payers and also the effects of the expectations on the accomplishment of amnesties.

Özet

Vergi aflarına ilişkin olarak resmi veri (regresyon) yöntemi, deney (benzetim) yöntemi ya da anket yöntemiyle araştırmalar yapılabilmektedir. Bu çalışma anket yöntemiyle yapılmıştır. Türkiye Cumhuriyeti tarihinde günümüze kadar 38 tane vergi affı kanunu çıkarılmıştır. Anketimizde bu durumun mükelleflerde yeni af çıkarılacağı beklentisine yol açıp açmadığı ve beklentinin afların başarısına etkileri araştırılmıştır.

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Cite This Article

SARAÇOĞLU, F. (2007). Analysis of the impacts of expectations for tax forgiveness on its. Maliye Dergisi, Sayı: 153, 14–23. https://ajindex.com/articles/79138

References (4)

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