Author/Authors :
ER, Selami
Title Of Article :
AN EVALUATION OF ASSET RECONCILIATION LAW AND CODE LIST IMPLEMENTATION AND RESULTS
شماره ركورد :
16028
Abstract :
Ministry of Finance Revenue Administration applies the code application, in order to prevent the dishonest tax payers to mislead the administration and tax loss. The application, which was put in to effect by goodwill, is now taking a form that punishes honest tax payers. Assets Peace Application through the related code introduces that assets that are brought from abroad or domestic assets that are added to the capital until the end of 2009 will be taxed at a lower rate and inquiry about previous terms will be avoided. While getting close to the end of the application, revenue department asked tax payers to explain the purchases from the tax payers in the code list, deduct the VAT amounts from the deduction lists or give assurance, otherwise benefit from the Assets Peace Application. The implementation process which seemed to start in good will turn into a form that damages tax equity and justice and complicate tax accordance.
From Page :
261
NaturalLanguageKeyword :
Code Application , Assets Peace Law , Tax Equity and Justice , Tax Accordance
JournalTitle :
Journal Of Social Sciences, Eskişehir Osmangazi University
To Page :
278
Link To Document :
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