%0 Journal Article
%T THE FACT OF TAX INTEGRATION IN TURKEY
%A Arzu POLAT
%A H. Muhammet KEKE£¿
%J -
%D 2019
%X Income and corporate tax are taxes which are collected on income. In fact, owners of corporations are individuals and eventually corporate income is included in the earnings of individuals and so they pay income tax in proportion to their share. Twice taxation of same source causes double taxation problem. For the purpose of eliminating this problem; tax integration studies have been made and are continuing to be done. Ensuring integration of tax will help to establish an efficient tax system, to expand the tax base and to ensure tax justice
%K Gelir Vergisi
%K Kurumlar Vergisi
%K Vergi Entegrasyonu
%U http://dergipark.org.tr/muvu/issue/44127/384889