Tax Compliance and Assessment of Tax Incentives For Tax Compliant Taxpayers

Abstract

People may not be willing to pay taxes because taxes reduce the available income of taxpayers. Taxpayers can engage in a number of attitudes and behaviors, such as tax evasion, tax avoidance, delaying tax debt due to the tax burden and tax pressure they feel. Again, due to the financial configurations imposed by the statutory arrangements made during the period, taxpayers may have an increased tendency not to pay the taxes in the correct manner and on time. In such a case, tax injustice may arise for taxpayers who pay their taxes regularly and high in tax compliance and who have expressed good will in this regard. Moreover, over time this can lead to increased tax-compliant people's tendency to show tax incompatibility. In this context, with the Income Tax General Communiqué Serial No 312 amending the Income Tax General Communiqué with Serial Number 301 published in the Official Gazette on 27.05.2020, taxpayers of income and corporate taxes in compliance with tax were given the opportunity to make a 5% reduction from their annual tax bases. The terms of benefiting from the tax incentive are regulated by the aforementioned Communiqué. In this study, tax relief that is issued to taxpayers who comply with tax-related form and financial obligations was evaluated in all aspects.