Vergi Erozyonu Açısından Gelir Vergisinde Yer Alan Müesseselerin Analizi

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SARAÇOĞLU, Fatih;
(2000)
  • Publisher: Gazi University
  • Journal: issn: 1302-2024, eissn: 2148-1792

Tax erosion is referred to tax revenue losses which are caused by tax expenditure, insufficiency of tax laws, etc. Tax expenditures are defined as revenue foregone because of tax exemptions, deductions, exclusions, credits, preferential tax rates or defferals.Tax erosio... View more
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