IMPACT OF TAX BURDEN AND TAX RESPONSIBILITY ON ASSIGNMENT OF OBLIGATIONS
VERGİ YÜKÜ VE VERGİ SORUMLULUĞUNUN MÜKELLEFİYET SEÇİMİNDE ETKİSİ

Author : Funda KARAKOYUN
Number of pages : 171-184

Abstract

This study covers an evaluation proposing that tax liability and tax burden impacts on the business and partnership structure. The point that the tax payer whose tax burden varies may consider this to be an advantage will be discussed. It is observed that the type of business preferred by the tax payers, who wish to decrease the obligations undertaken regarding public receivables as much as the laws permit, may vary. Alternative choices, which are decrease the tax burden on the taxpayer in the face of indirect taxation methods that evoke the power of taxation is discussed on a case study of a model practice. Accordingly, alternative situations that are advantageous but are not unlawful, both in terms of tax burden and tax liability for the tax payer, are clarified. For this reason, the effect of tax burden difference on the preference of business type by the tax payer, whose area of activity and income level is the same, is evaluated.

Keywords

Tax liability, Tax burden, Public claims, Type of Business, Tax Action

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