Tax Compliance and Reward Effect: Tax Rate Reduction in Income and Corporation Tax

Ozvar S., SARUÇ N. T.

MALIYE DERGISI, sa.181, ss.112-140, 2021 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2021
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.112-140
  • Anahtar Kelimeler: Tax Compliance, Effects of Rewards, Practice in Turkey, FIELD
  • İstanbul Üniversitesi Adresli: Evet

Özet

The effect of tax reduction, which is applied to compliant income and corporation taxpayers, on tax compliance is analysed in this study. After the findings of theoretical and empirical studies that have been carried out in different countries are presented, possible effects of this practice to enhance voluntary tax compliance in the Turkish tax system are evaluated.