Hukuk Fakültesi
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Browsing Hukuk Fakültesi by Author "Çiçek, Halit"
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Article Citation Count: 0The approaches behaviors and reactions of taxpayers against taxation in Diyarbakir(Bilgesel Yayincilik San & Tic Ltd, 2009) Erol, Ahmet; Çiçek, Halit; Karakaş, MehmetThe approaches behaviors and reactions of taxpayers against taxation in Diyarbakir This study has been devoted to analyse and determine the taxpayers thoughts on tax burden tax evasion and the tar administration as well as their tax perception manners and the degree of the justness of taxes being paid by the individuals living in the city of Diyarbakir. In this study responses given to the survey questions were analyzed for the 395 individual taxpayers that have activities within the boundaries of this city and evaluations were made based on the findings obtained. These individuals are made tip of those who are obligated to pay income taxes (taxpayers who are subject to the real system taxpayers who are subject to basic system and the salaried), those who are obligated to pay corporate taxes , those who are obligated to pay inheritance and transfer taxes, and those consumers who are responsible for paying VAT (value added tax).