The Remission of Tax Penalties and Its Effectiveness in Turkey | Zendy

Fatma Taş | Zendy

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The Remission of Tax Penalties and Its Effectiveness in Turkey

Author(s) -

Fatma Taş

Publication year - 2017

Publication title -

international journal of public finance

Language(s) - English

Resource type - Journals

ISSN - 2548-0499

DOI - 10.30927/ijpf.325421

Subject(s) - repeal , settlement (finance) , scope (computer science) , economics , tax reform , public economics , tax basis , set (abstract data type) , tax law , indirect tax , double taxation , law and economics , actuarial science , law , finance , political science , state income tax , computer science , payment , gross income , programming language

Various methods have developed for resolving disagreements arising between the tax administrations and taxpayers. One of them is also remission in tax penalties. This method, if the fulfillment of the conditions set by the law is to ensure reduction of tax penalties. Located the settlement our tax system, providing more opportunities for taxpayers compared to the method remission in tax penalties. Therefore, remission in tax penalties, it has become a way to apply for the remaining penalties outside the method of settlement. It is necessary to make some changes in the remission method in penalties for solving this problem. It can be in two ways: To repeal is the first of these. Second, it can only be applied to for penalties the remaining outside the scope of the settlement.

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