Author/Authors :
BERKAY, Ferhan Pamukkale Üniversitesi - Çivril Atasay Kamer Meslek Yüksekokulu, Turkey , ARMAĞAN, Ramazan Süleyman Demirel Üniversitesi - Ġktisadi ve Ġdari Bilimler Fakültesi, Turkey
Title Of Article :
VERGİLEMENİN ULUSLARARASI BOYUTLARINDAN ÇİFTE VERGİLENDİRME SORUNSALININ TÜRK VERGİ SİSTEMİNE ETKİSİ
Abstract :
In broad meaning, the double taxation is to charge or realise double taxation repeteadly with in the same period of time and on the same tax base which have the same essences. Such double taxation rather destroys the taxation equity and equality and so produces countrary outcomes regarding to modern taxation principles. By the preventive agreements for the double taxation the income tax would either be realised in dwelling or in the source country only or dividing the rights of taxation in between the two countries was aimed to be put in order. By such arrangements made the double taxation of income by both countries all at once will be prevented. In this study, double taxation concept was explained and the main reasons of the gradual increase are summarised. This study also the preventive metods of double taxation and various concerning applications of different countries were evaluated.
NaturalLanguageKeyword :
Globalization , Double Taxation , Prevention Agreements
JournalTitle :
Suleyman Demirel University The Journal Of Visionary
