Taxation in Turkey
tarafından
Başpınar, Ahmet.
Başlık
:
Taxation in Turkey
Yazar
:
Başpınar, Ahmet.
ISBN
:
9786055929534
Yazar Ek Girişi
:
Başpınar, Ahmet.
Fiziksel Tanımlama
:
400 pages. ; 24 cm.
İçerik
:
Contents : Introduction to Tax Law -- Parties of taxation -- Taxation process -- Obligations of taxpayers and periods in Tax Law -- Tax offences and tax penalties -- Tax administration and tax audit -- The reasons ceasing mitigating tax debt and tax penalty -- Tax disputes and methods of resolution -- Turkish Tax System -- Personal income tax -- Elements of personal income tax and determination of tax base -- Assessment and collection processes in personal income tax -- Corporate income tax -- Value added tax -- Excise duty (Special consumption tax) -- Banking And insurance transaction tax -- Special communication tax -- Motor vehicles tax -- Inheritance and gift tax -- Real estate tax -- Stamp duty
Özet
:
(...)In modern taxation technique, the most valid method for the determination of tax base is the declaration method. Accordingly, tax base is determined, tax amount is calculated and declared to the tax office by taxpayer through a tax return. Af ter that, tax base and tax amount are supervised by the tax office. An additionai tax assessment and penalty are imposed for the tax-payers who have not declared their incomes correctly. Ali impor-tant taxes such as personal income, corporate income and value added taxes are assessed by this method in Turkey.(...)-Kitabın İçinden Sayfa 45-
Konu Başlığı
:
Vergilendirme -- Hukuk ve Mevzuat -- Türkiye.
Taxation -- Law and legislation -- Turkey.
| Library | Materyal Türü | Demirbaş | Yer Numarası | Durumu / Lokasyon / İade Tarihi |
|---|
| Ekonomi Kütüphanesi | Kitap | EKOBKN0007002 | 336.2 BAS 2011 | Merkez Kütüphane Genel Koleksiyon |