Author/Authors
DEMİR, İhsan Cemil Afyon Kocatepe Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey , GÜLTEN, Yıldıray Afyon Kocatepe Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey
Title Of Article
THE SOCIAL AIM OF THE FISCAL POLICY: A SURVEY IN TURKEY ON THE FAIR AND EQUITABLE DISTRIBUTION OF TAX BURDEN
شماره ركورد
22298
Abstract
The community’s successful adoption of the tax system depends on the distribution of the tax burden in a fair and equitable manner. In Turkey, due to the importance of it, ensuring tax fairness is taken in to consideration in the constitutional level and accepted as the most important social aim of fiscal policy. This study was conducted to determine in which level is the tax fairness performed in Turkey. According to results of the survey, almost two-third of the taxpayers believes that the tax burden is not distributed as a fairness and equitable manner. According to results of the regression analyses, the most important factors which are effective on the formation of such a perception are tax burden, institutional quality, shadow economy, tax awareness, tax morale, competition, public expenditures, tax penalties and other taxpayers.
From Page
269
NaturalLanguageKeyword
Tax fairness , tax burden , the principles of taxation , institutional quality
JournalTitle
Celal Bayar University Journal Of Social Sciences
To Page
286
JournalTitle
Celal Bayar University Journal Of Social Sciences
Link To Document