34. International Public Finance Conference最新文献_第7页

A Suggestion on Cooperation Between Tax Review and Independent Audit: Risk Analysis Models 税务审查与独立审计合作的建议:风险分析模型

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.091

Emre Akın

引用次数: 0

Is It Possible to Tax International Trade of Arms During The Crisis of the Tax State? 在税收国家面临危机的情况下，能否对国际武器贸易征税?

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.021

Feride Uymaz

引用次数: 0

Motor Vehicles Tax: Some Problems and Evaluations 机动车税:若干问题及评价

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.011

Zinnur Tunç

引用次数: 1

The Description and Comparison of Budget Systems: The Case of Turkey (1924-2018) 预算制度的描述与比较:以土耳其为例(1924-2018)

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.042

Haydar Ejder, Melek Cangir

引用次数: 0

The Public Bank Resurgent: Prospects of Democratization for Sustainable Development 公共银行的复兴:民主化促进可持续发展的前景

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.055

Thomas Marois

引用次数: 0

Legal Nature of the Share of Participation to Recycling And Comparison Thereof With the Foreign Country Practices 参与回收份额的法律性质及其与国外实践的比较

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.039

Güneş Yılmaz, Özgür Biyan

引用次数: 0

Alternative Minimum Tax 替代性最低税

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.041

Ş. Gökçay, A. Rençber

{"title":"Alternative Minimum Tax","authors":"Ş. Gökçay, A. Rençber","doi":"10.26650/pb/ss10.2019.001.041","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.041","url":null,"abstract":"One of the main problems of the Turkish Tax System is that the tax revenues of indirect taxes are very high compared to direct taxes. Taxpayers can reduce their income and tax burden by using exceptions, exemptions and reductions, and may state low income and / or tax base. In this case; the policy that should be implemented is to include into the tax system the people who must pay more taxes according to their economic. Implementation of this policy is not as easy as increasing the tax rates. Because it is necessary to determine the methods of tax exclusion and to block these methods. Alternative Minimum Tax (AMT) is a compulsory alternative to the regular income tax in the United States. In this alternative; some taxpayers’ liabilities are calculated twice once according to the regular Income Tax rules and once according to the AMT rules. This study will mainly focus on the AMT, which came into force in 1969 to struggle against similar problems in the United States. In order to better understand the AMT; general principles, historical development, purpose and its implication will be explained; the criticism of the structure of the AMT will be put forward and it will be explained whether such a tax will be benefited if it is implemented in Turkey.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122619935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Importance of Tax Literacy in Tax Compliance, Suggestions to Be Developed in the Case of Country Applications 税收素养在税收合规中的重要性，在国家应用案例中应提出的建议

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.032

Güneş Çetin Gerger, Feride Bakar Türegün, A. Gerçek

引用次数: 2

Factors Affecting Tax Morale: an Empirical Study on Students of Aksaray and Çukurova University 影响税收士气的因素:阿克萨赖大学和Çukurova大学学生的实证研究

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.052

Gulsen Kiral, Gülin Tabakan, Orçun Avci

{"title":"Factors Affecting Tax Morale: an Empirical Study on Students of Aksaray and Çukurova University","authors":"Gulsen Kiral, Gülin Tabakan, Orçun Avci","doi":"10.26650/pb/ss10.2019.001.052","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.052","url":null,"abstract":"Tax morale is a multi-dimensional concept. The concept that has an individual and social dimension affects the attitudes and behaviors of individuals against taxes. As tax morale is perceived differently from one society to another and its effect can be different based on society, it may also show differences in family structures, societal ties and environmental relationships of individuals within the same society. The aim of this study is to compare tax morale levels of the students of department of Public Finance and department of Economics at Aksaray University and Çukurova University and determine the socio-cultural factors and some demographic factors which affect the tax morale of the students. The tax morale score of the students is found 3,57. Tax morale score is interpreted when it is low as the average approaches 1 (strongly disagree) and it is high as the avarage approaches 5 (strongly agree). Accordingly, tax morale level of students (3,57) is above average. As a result of empirical study, the comparison results between the tax morale scores of different university students indicate that: Tax morale of students of Aksaray University is higher than the students of Çukurova University and generally tax morale level of female students is higher than male students.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123128890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Comparison of Tax Revenue Forecasting Models for Turkey 土耳其税收预测模型的比较

34. International Public Finance Conference Pub Date : 2019-06-30 DOI: 10.26650/pb/ss10.2019.001.075

Hamza Erdoğdu, Recep Yorulmaz

引用次数: 0