Gümrük ve Ticaret Dergisi

Yazarlar: Güven YILDIZ

Konular:-

Anahtar Kelimeler:Customs,Tax,Conflict,Receivable,Penitence

Özet: One of the institution included in Turkish Tax Law is penitence institution. The aim of penitence institution is to provide conveniences for both liables who regret and repair the mistakes and tax administration. Thanks to penitence institution tax payer does not be faced penalties of tax loss and tax evasion crimes if they inform their illegal or minus or incorrect operation under certain conditions to tax administration. Due to it’s benefits, penitence institution affect relations between administration and tax payers positively, discharge both sides from various costs and finally reduce work load that judiciary have possible. However, some problems have arisen in practice at penitence institution of customs. In our this study, taking into consideration penitence institution of finance, the main problems experienced at penitence institution of customs will be presented and also solution recommendation will be brought

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