Muhasebe Meslek Mensuplarının Vergi Denetiminde Algıları: Kayseri İlinde Yapılan Bir Araştırma

Creative Commons License

Arslan S., Sarıhan Uçar D.

İktisat Yönetiminde Teoriler ve Eleştiriler, Samet Evci,Vikas Arya, Editör, IJOPEC Publication Limited 60 Westmeade Close Cheshunt, Waltham Cross HertfordshireEN7 6JR London, London, ss.369-393, 2019

  • Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
  • Basım Tarihi: 2019
  • Yayınevi: IJOPEC Publication Limited 60 Westmeade Close Cheshunt, Waltham Cross HertfordshireEN7 6JR London
  • Basıldığı Şehir: London
  • Sayfa Sayıları: ss.369-393
  • Editörler: Samet Evci,Vikas Arya, Editör
  • Kayseri Üniversitesi Adresli: Hayır

Özet

Countries are in need of financial resources to cover the financial expenses required for public expenditures. The most important financial resource that most countries need is tax revenue. Taxes are comprised of compulsory economic contributions of the individuals and institutions which constitute the society that are collected by the state commensurate with their incomes/revenues in order to offset public expenditures. Therefore, citizens have duties and responsibilities that they have to fulfill toward tax administration and, in turn, the state within the framework of tax laws. Taxpayers may incur financial sanctions if they fail to fulfill such duties and responsibilities completely by taking legal periods into consideration.