Cetinkaya, Neslihan ORCID: https://orcid.org/0000-0003-3589-5636 (2021) Vergi affi uygulamalarinin finansal tablolarin gercege uygun sunulabilmesi uzerindeki etkilerinin arastirilmasi (Investigation of the effects of tax amnesty applications on the fair presentation of financial statements). Muhasebe ve Denetime Bakis (Accounting and Auditing Review), 20 (62):10. pp. 207-222. ISSN 1307-6639

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Abstract

Could the government’s attempt to collect taxes, which couldn’t be collected in the first place, and which it has to collect in order to continue its services, by means of amnesty and tax base increase, although taxpayers do not want to pay on time, may cause the financial statements of the companies to be different from what it is in terms of accounting? With the Law No. 7143 on the Restructuring of Taxes and Some Other Claims and Amendments in Some Laws, a general tax amnesty entered into force within the scope of tax base increase, asset peace and stock amnesty. Total 36 tax amnesty regulations have been published in our country so far. Although it is not possible to determine exactly what the main purpose of tax amnesty is, the differences in the financial statements of businesses are ignored within the scope of this practice. In this study, in accordance with the law numbered 7143, it is investigated how tax amnesty practices affect which financial statements of the companies through which accounts and how they should be classified from a true and fair financial reporting perspective.

Item Type:	Article
Uncontrolled Keywords:	tax amnesty; accounting of tax amnesty; financial statement effects of tax amnesty
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Faculty / School / Research Centre / Research Group:	Faculty of Business Greenwich Business School > Political Economy, Governance, Finance and Accountability (PEGFA)
Last Modified:	02 Dec 2024 16:09
URI:	http://gala.gre.ac.uk/id/eprint/45918

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