TÜRKİYE İLE AB ÜLKELERİNİN DOLAYLI – DOLAYSIZ VERGİLER AÇISINDAN KARŞILAŞTIRMASI

Uğur ÇİÇEK; Kübra UĞUR

Makale detayları

TÜRKİYE İLE AB ÜLKELERİNİN DOLAYLI – DOLAYSIZ VERGİLER AÇISINDAN KARŞILAŞTIRMASI

Yazarlar:

Uğur ÇİÇEK | Kübra UĞUR

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Genel yönetim

Dergi:

Süleyman Demirel University Visionary Journal 2019 Vol.10 Issue 24, pp.290-310

Belge Tipi:

Makale

Yayın Tarihi:

7/2019

Belge Dili:

Türkçe

Document ID (Org No.):

2000598576

Sıklık:

Üç Aylık

eISSN:

1308-9552

Özet:

 


Turkey has carried out reforms in many areas in the process of accession to the European Union. However, the desired harmonization in the area of taxation has not been achieved yet and the share of indirect taxes in tax revenues has not been reduced to the desired level. In the study; the structure of indirect-direct taxes in the European Union tax system is examined and compared with the Turkish tax system. The purpose of the study is to compare the policies and tax policies implemented in Turkey and in the European Union countries; to assess the strengths and weaknesses, and to determine the shortcomings in terms of indirect taxes in Turkey. In the study, the European Union and Turkey are compared in terms of income tax, corporation tax, value added tax and excise tax revenues. As a result of the research it is found that, the overall direct tax revenues is higher that the indirect tax revenues in the European Union while the situation is the opposite in Turkey. In the Turkish tax system, transforming direct taxes into a more important source of income is quite important in terms of the fairness and equality principles in taxation.

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Makale detayları

TÜRKİYE İLE AB ÜLKELERİNİN DOLAYLI – DOLAYSIZ VERGİLER AÇISINDAN KARŞILAŞTIRMASI

Yazarlar: Uğur ÇİÇEK | Kübra UĞUR

Yayıncı: Süleyman Demirel University

Ana Başlıklar: Genel yönetim

Dergi: Süleyman Demirel University Visionary Journal 2019 Vol.10 Issue 24, pp.290-310

Belge Tipi: Makale

Yayın Tarihi: 7/2019

Belge Dili: Türkçe

Document ID (Org No.): 2000598576

Sıklık: Üç Aylık

eISSN: 1308-9552

Sayı

Yazarlar:

Uğur ÇİÇEK | Kübra UĞUR

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Genel yönetim

Dergi:

Süleyman Demirel University Visionary Journal 2019 Vol.10 Issue 24, pp.290-310

Belge Tipi:

Makale

Yayın Tarihi:

7/2019

Belge Dili:

Türkçe

Document ID (Org No.):

2000598576

Sıklık:

Üç Aylık

eISSN:

1308-9552