The effect of corporation tax to tax revenue in Turkish tax system

By admin

Tax varied as concept and meaning in time, different definitions were made about it; in term of its financial, economic, social, judicial, political even ethical aspect, it is a concept which was institutionalized and reached to a strong system of thought. Tax is a matter of fact which took shape with the affect of various factors and went through various phases throughout history. In fact tax, like the other social events varied and had a meaning according to the devolepment of community’s economic structure, political regime and judicial system.
Following most of european countries in 1950, taxing the institutes apart from natural person in Turkey was possible. 03.06.1949 dated and 5422 numbered corporate tax law was acknowledged, which was a part of tax reform in that term and still valid today and it became valid dated from 01.01.1950.
Although there had been made important changes on the law, its base structure remained same. 5422 numbered Corporate Tax Law which is valid with its additions, changes and almost 80 articles for 55 years from the date of 01.01.1950 up to the present, is being attemptted to bring into well cordinated and modern form in the light of politic and economic development-cycle and globalisation phenomenon in the world scale and in the phase of integration and full membership negotation with European Union.

Rabia Çoban
Türk vergi sisteminde kurumlar vergisinin vergi hasılatına etkisi · 2008 · 173 sayfa.
Danışman: Yrd. Doç. Dr. Ramazan Armağan
Bu araştırmanın Tam halini: http://tez2.yok.gov.tr/tez.htm adresinden temin edebilirsiniz.