The Approaches Behaviors and Reactions of Taxpayers Against Taxation in Diyarbakir

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Date

2009

Authors

Erol, Ahmet
Çiçek, Halit
Karakaş, Mehmet

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Publisher

Bilgesel Yayincilik San & Tic Ltd

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HYBRID

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No

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Abstract

The 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).

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Keywords

Diyarbakir (city that the research was done in), Taxation, Tax Ethics, Taxpayer, Tax Evasion (Tax Fraud)

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Source

İktisat İşletme ve Finans

Volume

24

Issue

280

Start Page

71

End Page

103
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5

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188

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