Vergi Sisteminin Basitleştirilmesi: Kavramsal Bir Değerlendirme
© 2017 Ekin Yayınevi
Tax systems have become increasingly complex due to developments in the economic, social and legal fields over time. This complexity not only affects taxpayers but also affects all segments of society. The most important of these effects is the tax compliance costs. Tax administrations and governments have begun to implement a number of applications to simplify the complexity of tax system to bring about the numerous advantages of a balanced tax system. But in this regard, both the literature and the developments in implementation have progressed very slowly. One of the biggest reasons for this is that the concepts could not be identified and an index can not yet be established that can accurately determine the level of complexity in the tax system. The simplification of the tax system is not an easy process, simplification involves more than drafting laws which are simple and comprehensible. The taxation process concerns the tax administration, and taxpayers. For this reason, the simplification of the system should be designated as a priority policy, and in this context, the creation of simplification cultures must be continually followed.
This is the final version of the article. Available from the publisher via the link in this record.
32nd International Public Finance Conference / Turkey, 10 – 14 May 2017, Antalya, Turkey
In Maliye Araştirmalari - 1, edited by Adnan Gerçek and Özhan Çetinkaya, pp. 61 - 84
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