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A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye

Tax amnesty, which is not regulated in the Tax Procedure Law, has been implemented from time to time since 1924. Tax amnesty, which is seen as an urgent source of income for governments, can have positive or negative consequences for taxpayers. It is understood from the literature that the opinions...

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Autore principale: Serap Püren
Natura: Artigo
Lingua:Inglês
Pubblicazione: International Public Finance Conference/Turkey 2024-12-01
Serie:International Journal of Public Finance
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Accesso online:https://dergipark.org.tr/tr/download/article-file/4027493
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