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Derginin Adı:
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Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
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Cilt:
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2001/4
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Sayı:
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6
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Makale Başlık:
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İKTİSADİ FAALİYETLERDE VERGİ TARAFSIZLIĞI OLGUSU ve HANEHALKI GELİRLERİ ÜZERİNDEKİ ETKİSİ
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Makale Alternatif Dilde Başlık:
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Alternatif dilde başlık bulunmamaktadır. There is no article title in another language.)
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Makale Eklenme Tarihi:
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8.03.2011
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Okunma Sayısı:
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1
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Makale Özeti:
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First of all tax neutrality may be characterized by the fact that neither
the ranking of investment and disposable income is reversed nor their volume is
reduced. In the other hand tax neutrality in effects of disposable income and in
investment may be defined as not changing the ranking of propensity to
consumption and finance opportunities by taxation. This study on tax neutrality
in Turkey results in the claim that the tax legislator and households should introduce a full loss-offset, if households does not want to impede risk taking by
taxation. Additionally, the income tax of households represents an adequate
taxation and tax neutrality guaranteed by taxing the gains, if household's ability
to pay refers to realized occurred income. However, there are measurement
problems concerning the tax cash-flow taxation as well as the tax neutrality and
it's recent effects on disposable income of households and propensity to save.
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Alternatif Dilde Özet:
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Alternatif dilde abstract bulunmamaktadır. (There is no abstract in another language.)
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