in: Theories And Critics In Economics Management, Samet Evci,Vikas Arya, Editor, IJOPEC Publication Limited 60 Westmeade Close Cheshunt, Waltham Cross HertfordshireEN7 6JR London, London, pp.369-393, 2019
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.