Papers by Adnan Can Çakır
The tax amnesty, which is one of the situations that remove the public receivables, has been appl... more The tax amnesty, which is one of the situations that remove the public receivables, has been applied many times (33 times) during the Republican period. These amnesties have sometimes been enacted depending on economic, financial, sometimes political, administrative and technical reasons, and have removed many elements in the meantime. These elements may be the loss of taxation, which is the most important source of income of the state in the material sense as well as the loss of tax morality, consciousness of the individuals in spiritual sense and the erosion of applied taxation principles. Tax amnesties are implied in both developed and developing countries. There are both beneficial and detrimental consequences. In our country, tax punishments can be forgiven by laws issued at various times (Çetin, 2005, 18). Sometimes, however, in addition to punishment, a low amount of tax can be included in the amnesty. It can be listed the characteristics of tax amnesty as follows (Arıkan ve Yurtsever, 2004: 67): Tax amnesty is regulated by law. At the end of the tax amnesty, the state gives up public receivables. Tax amnesty goes on in the past and affects the past events. Also, the state gives up its authority to punish with tax amnesty. In this paper, reasons of tax amnesties and positive and negative opinions related to tax amnesty will be evaluated. The most important reason for the tax amnesty is that financial difficulty of taxpayers and public revenues during the crisis period. Tax amnesties are considered necessary in order to finance increased public expenditures, and collect at least some of the tax claims, and in addition, relieve the taxpayers which are in difficult situation. Due to the economic crises, companies and taxpayers are unable to pay tax debts and the problem creates the need for tax amnesty. For this reason, governments occasionally apply amnesty arrangements to revive the market. Unfortunately, even though, our country should prevent tax loses and fugitives, shadow economy and increase tax auditing, governments have not implemented the arrangements applied tax amnesty once every 33 months. (Arıkan ve Yurtsever, 2004: 67) * Political Reasons The political interest motive of the governments is one of the reasons for use of the amnesty mechanism. In the next election period, governments can demand new votes and applied this mechanism. Besides, tax laws can be enforced by the desires of interests and pressure groups. Determination of the extent of the amnesty is entirely political decision the decision is in the government's power. In our country, tax amnesty has occupied the public in almost every period and it has become one of the indispensable propaganda elements of political parties in election periods. * Technical and Administrative Reasons
An evaluation about Scientific Management and Neoclassical Organization Theory
''People in difficulties, need a hand up rather than a hand out." Tony Blair
The European Union regards education as a guarantee for its continiuity. Education is a important... more The European Union regards education as a guarantee for its continiuity. Education is a important factor for the success of the politics which EU aims to perform. In spite of the fact that the European Union leave liberty EU member countries to implement appropriate models according to their own structures socie-conomically and culturally, the Union has identified some indicators for the contries.
The founder of Turkish Republic, Mustafa Kemal Atatürk, gave the greatest value to the peasants. ... more The founder of Turkish Republic, Mustafa Kemal Atatürk, gave the greatest value to the peasants. In his precious words, '' the peasant was the lord of the nation.'' The New Republic established in 1923 revolutionized lots of things such as actualizing of land reform, abolition of caliphate, adoption of secular education system, giving right to elect and be elected for women, and adoption of the Latin alphabet. However, these revolutions had to be permanent in order to be able to create a contemporary and developed Turkey. Approximately 80 percent of the population was living in villages and the permanence and survival of the revolutions was only possible with the adoption of revolutions by the peasants. In addition, large majority of the peasants could neither write nor read and regrettably villages had fallen behind towns economically, socially and culturally. In order to constitute a well-informed, strong nation and a real democratic Turkey, all citizens had to have equal opportunities and rights irrespective of their wealth, gender or position. Village Institutes have been established at this time as one of the solutions under the leadership of Hasan Ali Yücel and İsmail Hakkı Tonguç. The aim of these institutes was not only teaching people how to read and write but also to redound various skills, by providing social and cultural development and vocational training. Some of the trainings of Village Institutes were fishing, reading, handcrafts and modern agriculture. Children who have received education at these institutes had to give education for both children and adults peasants in their villages. Moreover, teaching staff of Village Institutes were very respectable, important and professional people. Some of them were
Uploads
Papers by Adnan Can Çakır