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Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi

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  • Semih ÖZ

Abstract

The length of time between occurrence of taxable event and taxation of this activity has an impact on the amount of revenues in real terms. The importance of this effect is caused by erosion of state revenues, as defined Tanzi effect, increases during high-inflation times. This situation requires states to take measures to prevent erosion of tax revenues. In addition while some source of income is subject to withholding tax and some other source of income is subject to tax after a long period of occurrence of event may be queried in terms of the principles of equality and justice. In this study, taxation methods of some source of income during taxation period named as advance tax, internal withholding or temporarily tax in Turkey since the early 1980s are examined historical perspective and in comparison with other countries.

Suggested Citation

  • Semih ÖZ, 2012. "Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
    • Handle: RePEc:sos:sosjrn:120205
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    Keywords

    Advance Payment Tax; Personal Income Tax; Corporate Income Tax; International Taxation.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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