“tax burden” için 4 makale
International Journal InternaukaCilt 2016/1, Sayı 1
The authors analyse the main changes in tax system of Ukraine during 2014–2015 concerning the number of taxes, tax ratio and tax burden structure, assess the effects of these changes, compare the new concepts of tax system reforming and suggest …
International Journal InternaukaCilt 2017/1, Sayı 1
Theoretical and practical aspects of tax regulation as a part of an integrated approach aimed at fiscal consolidation were substantiated to identify the ways to improve laws and regulations in the fiscal policy of Ukraine.
Uluslararası İnsan Bilimleri Dergisi / International Journal of Human SciencesCilt 2015/12, Sayı 1
Vergi yükü, gelir vergisi, kurumlar vergisi, KDV veya satış vergileri de dahil olmak üzere bir ülkede ödenen vergilerin toplamı olarak ifade edilmektedir. Ücretler üzerindeki vergi yükünü tanımlayan vergi takozu kavramı ise işgücü başına devlete ödenen vergiler ile sosyal güvenlik primlerinin …
Celal Bayar Üniversitesi Sosyal Bilimler DergisiCilt 2013/11, Sayı 1
The community’s successful adoption of the tax system depends on the distribution of the tax burden in a fair and equitable manner. In Turkey, due to the importance of it, ensuring tax fairness is taken in to consideration in the …