Tax Penalties in the light of Framing Theory: The Case of Turkey and Russia

Basit Öğe Kaydı
dc.contributor.authorTutcu, Burcin
dc.contributor.authorDursun, Guenay Deniz
dc.contributor.authorTalas, Hasan
dc.date.accessioned2024-03-13T10:33:07Z
dc.date.available2024-03-13T10:33:07Z
dc.date.issued2023
dc.departmentİstanbul Beykent Üniversitesien_US
dc.description.abstractThe 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.en_US
dc.identifier.doi10.17233/sosyoekonomi.2023.01.24
dc.identifier.endpage502en_US
dc.identifier.issn1305-5577
dc.identifier.issue55en_US
dc.identifier.startpage487en_US
dc.identifier.urihttps://doi.org/10.17233/sosyoekonomi.2023.01.24
dc.identifier.urihttps://hdl.handle.net/20.500.12662/3775
dc.identifier.volume31en_US
dc.identifier.wosWOS:000941767500024en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherSosyoekonomi Socen_US
dc.relation.ispartofSosyoekonomien_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectFraming Theoryen_US
dc.subjectTaxen_US
dc.subjectTax Penaltyen_US
dc.titleTax Penalties in the light of Framing Theory: The Case of Turkey and Russiaen_US
dc.typeArticleen_US

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