Volunteer Tax Compliance In The Turkish Tax System (2017-2021)

Assoc. Prof. Dr. Hayriye IŞIK
Keywords: Tax, Tax Compliance, Tax Accrual, Tax Collection. ,

Abstract

Taxes are the most important source of income in meeting public revenues. The timely and full payment of taxes reveals the concept of tax compliance. There are some problems in Turkey regarding tax compliance. In particular, there are deficiencies in the collection of declaration-based taxes. Taxpayers have various reasons for not paying taxes. These reasons lead to a decrease in the collection of accrued or required taxes.