Sociologic Factors and Social Structure in Preparation of Tax Acts and the Assessment of Personal Income Tax in Terms of Suitability to Social Structure

International Journal of Tax Economics and Management, 1(1), 22-36, 2018

15 Pages Posted: 28 Oct 2019

See all articles by Ahmet Ak

Ahmet Ak

Ankara Haci Bayram Veli University

Date Written: November 30, 2018

Abstract

Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to mentality and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method.

Keywords: Tax Law, Tax Acts, Social Structure and Taxes, Tax Law Designing, Tax Law Drafting, Income Tax

JEL Classification: B26, H24

Suggested Citation

Ak, Ahmet, Sociologic Factors and Social Structure in Preparation of Tax Acts and the Assessment of Personal Income Tax in Terms of Suitability to Social Structure (November 30, 2018). International Journal of Tax Economics and Management, 1(1), 22-36, 2018, Available at SSRN: https://ssrn.com/abstract=3471902 or http://dx.doi.org/10.2139/ssrn.3471902

Ahmet Ak (Contact Author)

Ankara Haci Bayram Veli University ( email )

Gazi Mahallasi, Ankara
ANKARA, AK Ankara 06500
Turkey
+905055945444 (Phone)

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