International Journal of Tax Economics and Management

Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure

Author: Ahmet AK | Published on: 30 November, 2018   Page: 22-36

   1564 Views   9 Downloads

Abstract
Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to menatlity and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method.

Keywords
Tax Law; Tax Acts; Social Structure and Taxes; Tax Law Designing; Tax Law Drafting; Income Tax.

Cite this Article

×

AK., A. (2018), Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure. International Journal of Tax Economics and Management, 1(1), 22-36.

  • Download Citation
  • ×

    AK., A. (2018) "Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure", International Journal of Tax Economics and Management, 1(1), pp.22-36.

  • Download Citation
  • ×

    AK., A.. Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure. International Journal of Tax Economics and Management. 2018; 1(1): 22-36.

  • Download Citation
  • ×

    Appeared

    ×

    Appeared

    ×

    AK., A.. Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure. International Journal of Tax Economics and Management. 2018; 1(1): 22-36.

  • Download Citation
  • ×

    AK., A.. Sociologic Factors and Social Structure in Preparation of Tax Acts and The Assessment of Personal Income Tax in Terms Of Suitability to Social Structure. International Journal of Tax Economics and Management. 2018; 1(1): 22-36.

  • Download Citation
  • Reference

    1. AK,  A (2004) “Vergi Yasalarının Hazırlanması, Yasama Süreci ve Türkiye  Uygulaması” Yayınlanmamış Doktora Tezi, Anadolu Üniversitesi Anadolu Üniversitesi Sosyal Bilimler Enstitüsü Eskişehir.
    2. Akyürek, A. (1992) “ABD’de Hukuki Yazım Tekniği ve Kanun Tasarılarının Hazırlanması”, Amme İdaresi Dergisi, Cilt 25, Sayı 2.
    3. Bhatia,V. (1994) L Cognitive Structuring in Legislative Provisions, Language and the Law, (Edited: John Gibbons), Pearson Education, Longman, London and New York.
    4. Domaniç, H. (2001) “Vergi Kanunlarının Yapımında ve Uygulanmasında Hatalar”, Prof. Dr. Erdoğan MOROĞLU’na 65. Yaş Günü Armağanı, İstanbul: Beta Yayınevi
    5. Dönmez, R. (1992), Teoride ve Uygulamada Vergi Afları, Eskişehir: Anadolu Üniversitesi Yayınları, No: 557
    6. Franzoni, L.A. (1999) Tax  Evasion And Tax Compliance,  N.6020, Bologna-Italy.
    7. Turkish Income Tax Law (GVK) Tasarı ve Geçici Komisyon Raporu, (1/171)
    8. Gibbons, J. (Editor) (1994) Language and the Law, (London and New York: Pearson Education, Longman
    9. Heper, F. (1981) Toplumsal Yapı ile Vergi Yapıları Arasındaki İlişkiler, (Türk Vergi Yapısına İlişkin İstatistiki Bir Model Denemesi, 1950-1971), Eskişehir
    10. Honore, T. (1995) About Law, (Oxford: An Introduction, Clarendon Press
    11. Kaneti, S. (1986/1987) Vergi Hukuku, İstanbul, Özden Kardeşler Matbaası
    12. Karabatak, R. (1998) “Türk Hukukunda Yasaların Anayasaya Uygun Yorumu”, Danıştay Dergisi. Yıl 28, Sayı 94.
    13. Lawn, M. (2001), “Improving Public Access to Legislation”, A speech for presentation to a conference on Public Law, New Zealand: Duxton Hotel
    14. McGee, R.W. (1997) “Some Principles of Taxation For Latin America”: Lessons From The USA and European Experiences, Presented at the 14th Conference of the Business Association of Latin American Studies, (Rio de Jenerio, Brazil
    15. Radin, M.J.  (1993) Reconsidering The Rule of Law,  Law and Language (Edited by Frederick Schauer), The International Library of Essays in Law & Legal Theory, Schools 10, New York University Press Reference Collection, New York.
    16. San, C. (1981) Anayasa Değişiklikleri ve Anayasa Gelişmeleri, (Ankara: Toplum Bilimleri Araştırma Merkezi Yayını
    17. Şanver, S. ( 1992) VIII. Türkiye Maliye Sempozyumu, Türkiye’de Vergileme Sorunları ve Ekonomik İstikrar, Bursa.
    18. Thuronyi,V. Gordon, R. Vanistendael, F.K., (1996) “Tax Legislative  Process”, “Drafting Tax Legislation”, “Legal Framework for Taxation”, Tax Law Design and Drafting, Washington D.C.: International Monetary Fund.
    19. Tufan, A. (1991) Vergi Yönetimi ve Yargı İlişkileri Paneli, Ankara: Maliye Bakanlığı Gelirler Genel Müdürlüğü Yayını.
    20. Turhan, S. (1993) Vergi Teorisi ve Politikası, İstanbul, Filiz Kitabevi
    21. Tüğen, K. ( 1992) VIII. Türkiye Maliye Sempozyumu, Türkiye’de Vergileme Sorunları ve Ekonomik İstikrar, Bursa.
    22. Varcan, N. (1987) Türkiye’de Vergi Politikalarının Oluşumu (Cumhuriyet Dönemi), Eskişehir
    23. Yerci, C. (1991) “Vergi Kaçırma Sorunu ve Soruna Karşı Avrupa Topluluğundaki Uygulamalar”, Ankara Üniversitesi, AT Araştırma ve Uygulama Merkezi, Uzmanlık Tezi, Ankara
    24. Zander, M. (1999), The Law-Making Process, fifth Edition, (London, Edinburgh Dublin: Butterworths

    [This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).]

    PLUMX Metric


    Altmetric


    Author Details


    Ahmet AK
    Department of Public Finance & Tax Law
    Ankara Haci Bayram Veli University Turkey
    ahmet.ak@hbv.edu.tr