Ethics And Tax Ethics: A Theoretical Evaluation In Terms Of Wagner's Taxation Principles

Ahmet Arslan; Ayşe Aydın

TR EN

Ethics And Tax Ethics: A Theoretical Evaluation In Terms Of Wagner's Taxation Principles

Abstract

There are many taxation principles that should be in a good tax system. With the help of these principles, the search for the most appropriate tax system from an optimal perspective continues. Questioning the compliance of these principles in terms of ethics and tax ethics will be a guide to reach a better and beneficial tax system for the society. For this purpose, in this study, general ethical principles are discussed together with the concept of tax ethics, and taxation principles are evaluated in terms of general ethical understanding and tax ethics, and suggestions for deficiencies are given by explaining the shortcomings and advantages of the existing principles in terms of ethics. Keywords: Ethics, Tax Ethics, Taxation Principles, Optimal Taxation

Keywords

References

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Details

Primary Language

English

Subjects

-

Journal Section

Research Article

Authors

Ahmet Arslan ^*
0000-0002-2355-7544
Türkiye

Ayşe Aydın
0000-0002-2152-591X
Türkiye

Publication Date

October 25, 2021

Submission Date

May 10, 2021

Acceptance Date

August 6, 2021

Published in Issue

Year 2021 Volume: 6 Number: 2

IZ

https://izlik.org/JA48SG93KL

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RIS / Bibtex

APA

Arslan, A., & Aydın, A. (2021). Ethics And Tax Ethics: A Theoretical Evaluation In Terms Of Wagner’s Taxation Principles. Türk Sosyal Bilimler Araştırmaları Dergisi, 6(2), 85-97. https://izlik.org/JA48SG93KL

Ethics And Tax Ethics: A Theoretical Evaluation In Terms Of Wagner's Taxation Principles

Etik Ve Vergi Etiği: Wagner’ın Vergileme İlkeleri Açısından Teorik Bir Değerlendirme

Öz

Anahtar Kelimeler

Ethics And Tax Ethics: A Theoretical Evaluation In Terms Of Wagner's Taxation Principles

Abstract

Keywords

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

IZ

Cite