KaydedilenlerDerginizi ekleyin

Dergiler / Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2017 / Cilt: 26 - Sayı: 3

MATHEMATICAL ANALYSIS OF TAX PAYMENT TYPES FOR CORPORATE TAXPAYER

Ersin Kıral
Can Mavruk
Sayfa
214–229
Yayın Tarihi
2017-10-21
DOI
—
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

The results demonstrate that: (1) after implementation of new draft law, 17% more tax return can be generated compared to honest tax return from settlement; (2) tax administration needs to raise audit rates to a mean of 41% to force corporate taxpayer to point of indifference; (3) the agent of the corporation will prefer payment types of remorse exemption, settlement, after statutory period and reduction in order; (4) the government should implement new policies to prevent corporate taxpayer from paying two times the amount of fine per tax item.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:Öz This article analyzes corporate tax returns from tax evasion based on corporate taxpayers’ payment types.
📊
Temel Bulgular & Veri:A tax payment function is generated for tax evasion and four payment types of the tax evader are included.
💡
Sonuç & Katkı:The results demonstrate that: (1) after implementation of new draft law, 17% more tax return can be generated compared to honest tax return from settlement; (2) tax administration needs to raise audit rates to a mean of 41% to force corporate taxpayer to point of indifference; (3) the agent of the corporation will prefer payment types of remorse exemption, settlement, after statutory period and reduction in order; (4) the government should implement new policies to prevent corporate taxpayer from paying two times the amount of fine per tax item.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Anahtar Kelimeler Tax Evasion · Taxation and Revenue · Business Taxes

Özet

Öz This article analyzes corporate tax returns from tax evasion based on corporate taxpayers’ payment types. A tax payment function is generated for tax evasion and four payment types of the tax evader are included. An application is provided to compare tax returns under new draft tax procedural law and existing law. The results demonstrate that: (1) after implementation of new draft law, 17% more tax return can be generated compared to honest tax return from settlement; (2) tax administration needs to raise audit rates to a mean of 41% to force corporate taxpayer to point of indifference; (3) the agent of the corporation will prefer payment types of remorse exemption, settlement, after statutory period and reduction in order; (4) the government should implement new policies to prevent corporate taxpayer from paying two times the amount of fine per tax item.

🔖

Bu Makaleye Atıf Yap

Kıral, E., Mavruk, C. (2017). MATHEMATICAL ANALYSIS OF TAX PAYMENT TYPES FOR CORPORATE TAXPAYER. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 26 - Sayı: 3, 214–229. https://ajindex.com/articles/73324

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (13)

  1. Akbey, F. (2014). An inquisition on tax audits and revenues in Turkey. Dokuz Eylul University Journal of Economic and Administrative Sciences; 29(1): 63-103
  2. Allingham, M.G. & Sandmo, A. (1972). Income tax evasion: A theoretical analysis, Journal of Public Economics; 1: 323-338
  3. Alm, J., McClelland, G.H. & Schulze, W.D. (1992). Why do people pay taxes? Journal of Public Economics; 48(1): 21-38
  4. Altundis, M. (2007). Tax crimes and penalties imposed in TPL and the effects of new Turkish criminal law on these crimes. Journal of Ankara Bar Association; 65(1):168-179
  5. Fukofuka, P. (2013). The contextual framework of corporate income tax evasion. Journal of Accounting and Taxation; 5(2): 27-37
  6. Hindriks, J. & Myles, G.D. (2006). Intermediate Public Economics, (2nd Ed.), The MIT Press,
  7. Massachusetts. Schneider, F., Raczkowski, K. & Mröz, B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control; 18(1): 34-51
  8. Slemrod, J. & Yitzhaki, S. (2002). Tax avoidance, evasion and administration. Handbook of Public Economics, Volume 3, North Holland, Amsterdam Dhami, S. and al-Nowaihi, A. (2006). Why do people pay taxes? Prospect theory versus expected utility theory. https://www2.le.ac.uk, Access date: 18.08.2017 Istanbul Chamber of Certified Public Accountants (2016). The Draft TPL Evaluation Commission Report. http://archive.ismmmo.org.tr/Mansetler/MEVZUAT/Duyuru/VUK_TasariTaslakKomisyonRapor.pdf_431.pdf, Access date: 21.08.2016
  9. Lipatov, V. (2005). Corporate tax evasion: The case for specialists. Munich Personal RePEc Archive, Paper No. 33998, https://mpra.ub.uni-muenchen.de/33998/, Access date: 19 August 2016
  10. Tax Audit Committee (2016). 2012-2015 Activity Reports. http://www.vdk.gov.tr/default.aspx?nsw=dciSsil8zCRLPP9XnV0K5Q==-H7deC+LxBI8=&nm=1048, Access date: 10 August 2016
  11. Tax Net (2016). Tax fraud crimes and penalties. http://www.verginet.net/dtt/2/359Kacakciliksuclarivecezalari_3197.aspx, Access date: 28 August 2016
  12. Tax Inspectors Foundation (2016). An example for a limited company audited. http://www.vmv.org.tr/Yay%C4%B1n/10, Access date: 28.05.2016 Turkish Revenue Administration (2016a). The number of active corporate taxpayers. http://www.gib.gov.tr/fileadmin/user_upload/VI/20151.htm, Access date: 01 August 2016 Turkish Revenue Administration (2016b). Central government budget revenues. http://www.gib.gov.tr/fileadmin/user_upload/VI/GBG/Tablo_22.xls.htm, Access date: 08.08.2016
  13. Turkish Revenue Administration (2007). Settlement in resolvi