Classical and Modern Principles of Taxation Organization Framework of Settlement
Journal Title: Journal of the Human and Social Science Researches - Year 2016, Vol 5, Issue 7
Abstract
The state needs both quantity and source of public spending in order to meet the increasing diversity. The most important source of income in financing to meet such expenditures are taxes. The creation of a good tax system and which should also take into account the principle is important. At this stage, on behalf of the effective and efficient functioning of the tax system it can be mentioned taxation principles. Located constitutional nature of the tax forms, methods and principles of taxation a tool to facilitate the realization of the goals is a factor. The taxation principles and appeared to be successful it will be possible to speak of a qualified tax system. While being consistent with the terms of the taxation principles contained in the legislation will contribute to more favorable treatment of the system. In this study, one of the administrative tax dispute resolution methods will be examined in what degree of compliance with the settlement institution of taxation principles.
Authors and Affiliations
Selçuk BUYRUKOĞLU| Yrd. Doç. Dr., Ömer Halisdemir Üniversitesi, İİBF, Maliye Bölümü sbuyrukoglu@nigde.edu.tr, Davut BUZKIRAN| Arş. Gör., Pamukkale Üniversitesi, İİBF, Maliye Bölümü dbuzkiran@pau.edu.tr
Keywords
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