Complexity Analysis of Taxes on Income in Turkey

dc.contributor.authors	Degirmenci, Tunahan; Besel, Furkan
dc.date.accessioned	2022-12-20T13:24:45Z
dc.date.available	2022-12-20T13:24:45Z
dc.date.issued	2022
dc.identifier.issn	1300-3623
dc.identifier.uri	https://hdl.handle.net/20.500.12619/98970
dc.description	Bu yayının lisans anlaşması koşulları tam metin açık erişimine izin vermemektedir.
dc.description.abstract	The aim of this study is to determine the complexity level of taxes on income in the Turkish Tax System. In the study, Income Tax Law No. 193 and Corporate Tax Law No. 5520 were analyzed in terms of complexity using Atesman (1997) readability test. According to the results of the study, the readability of the taxes on income in the Turkish Tax System is low. In other words, it has been concluded that the level of complexity of taxes on income is high. In this context, in the study, suggestions are provided to increase readability so that the texts are clear and understandable.
dc.language	Turkish
dc.language.iso	tur
dc.subject	Business & Economics
dc.subject	Tax Complexity
dc.subject	Readability
dc.subject	Readability Test
dc.subject	Taxes on Income
dc.title	Complexity Analysis of Taxes on Income in Turkey
dc.identifier.startpage	160
dc.identifier.endpage	178
dc.relation.journal	MALIYE DERGISI
dc.identifier.issue	182
dc.contributor.author	Degirmenci, Tunahan
dc.contributor.author	Besel, Furkan
dc.relation.publicationcategory	Makale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı