The approaches behaviors and reactions of taxpayers against taxation in Diyarbakir
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Date
2009
Authors
Çiçek, Halit
Karakaş, Mehmet
Journal Title
Journal ISSN
Volume Title
Publisher
Bilgesel Yayincilik San & Tic Ltd
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Abstract
The approaches behaviors and reactions of taxpayers against taxation in Diyarbakir This study has been devoted to analyse and determine the taxpayers thoughts on tax burden tax evasion and the tar administration as well as their tax perception manners and the degree of the justness of taxes being paid by the individuals living in the city of Diyarbakir. In this study responses given to the survey questions were analyzed for the 395 individual taxpayers that have activities within the boundaries of this city and evaluations were made based on the findings obtained. These individuals are made tip of those who are obligated to pay income taxes (taxpayers who are subject to the real system taxpayers who are subject to basic system and the salaried), those who are obligated to pay corporate taxes , those who are obligated to pay inheritance and transfer taxes, and those consumers who are responsible for paying VAT (value added tax).
Description
Keywords
Diyarbakir (city that the research was done in), Taxation, Tax Ethics, Taxpayer, Tax Evasion (Tax Fraud)
Turkish CoHE Thesis Center URL
Fields of Science
Citation
0
WoS Q
N/A
Scopus Q
N/A
Source
Volume
24
Issue
280
Start Page
71
End Page
103