DSpace Arşivi :: by Yazar "Talas, Hasan" değerine göre listeleniyor

Listeleniyor 1 - 1 / 1

Tax Penalties in the light of Framing Theory: The Case of Turkey and Russia
(Sosyoekonomi Soc, 2023) Tutcu, Burcin; Dursun, Guenay Deniz; Talas, Hasan
The framing theory, which suggests the effect that the frame presented to the individual will have on his / her behaviour, has been the subject of research conducted in different disciplines. Framing theory used in the fields of psychology, sociology, communication, economy, and marketing is discussed in terms of tax penalties in this study. Although the penalty itself is considered a negative framework, a positive framework is offered to taxpayers or responsible persons in cases such as reduction, restructuring, amnesty, and payment in instalments. In some countries, taxpayers or responsible persons are exposed to a negative framework due to practices such as no tax penalty amnesty, a decrease in credibility in case of non-payment, or suspension of commercial activities. This study aims to evaluate the countries with two different practices within the scope of tax penalties within the scope of framing theory. The tax penalty of positive policies implemented in Turkey, while the policies implemented in Russia as negative as determined under the influence of different frames of this study, is to evaluate the tax penalty. As a result of the research, it was revealed that the positive framework is more reasonable in countries with a high share of tax revenues in the public budget.