MATHEMATICAL ANALYSIS OF TAX PAYMENT TYPES FOR CORPORATE TAXPAYER

Year 2017, Volume: 26 Issue: 3, 214 - 229, 21.10.2017

Ersin Kıral , Can Mavruk

Abstract

This
article analyzes corporate tax returns from tax evasion based on corporate
taxpayers’ payment types. A tax payment function is generated for tax evasion
and four payment types of the tax evader are included. An application is
provided to compare tax returns under new draft tax procedural law and existing
law. The results demonstrate that: (1) after implementation of new draft law,
17% more tax return can be generated compared to honest tax return from
settlement; (2) tax administration needs to
raise audit rates to a mean of 41% to force corporate taxpayer to point of
indifference; (3) the agent of the corporation will prefer payment types of
remorse exemption, settlement, after statutory period and reduction in order;
(4) the government should implement new policies to prevent corporate taxpayer
from paying two times the amount of fine per tax item.

Keywords

Tax Evasion, Taxation and Revenue, Business Taxes

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