EROL, Ahmet; DEMİR, Alper - In: Iktisat Isletme ve Finans 23 (2008) 267, pp. 61-69
Taxation decreases taxpayers’ disposable income and wealth. For this reason, taxpayers choose to evade tax to compensate this decrease. In modern tax systems that rely on declaration of taxpayers, tax auditing, punishment implementations and suchlike tools are used to provide taxpayers to...