RANSITION FROM TAX AVOIDANCE TO TAX EVASION: THE CASE OF THE TAX SHELTER

被引：0

作者：

Uyar, Gueler Ferhan Unal ^{[1
]}

Tutcu, Burgin ^{[2
]}

Dogan, Duygu ^{[3
]}

机构：

[1] Akdeniz Univ, Iktisadi & Idari Bilimler Fak, Isletme Bolumu, Antalya, Turkiye

[2] Akdeniz Univ, Korkuteli Meslek Yuksekokulu, Muhasebe & Vergi Uygulamalart Programt, Antalya, Turkiye

[3] Suleyman Demirel Univ, SMMM, Sosyal Bilimler Enstitusu, Isletme Ana Bilim Dali, Kaskelen, Kazakhstan

来源：

JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY | 2023年 / 10卷 / 02期

关键词：

Tax Shelter; Tax Avoidance; Tax Evasion; Case File;

D O I：

10.30798/makuiibf.1281599

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this study, it is aimed to present some views on understanding and preventing both tax avoidance tool and tax shelter, which is the subject of the case, based on the case on "tax shelter", which was concluded on September 21, 2016 at the United States Court of Appeals for the Southern District of New York. Since the case file is a "public", it was provided to us by his lawyer. In the case, it has been tried to explain how the defendant who knows the intricacies of the job and has an environment in the high-level institutions of the state and has been tax and legal consultant and develops the shelters; how "tax avoidance" turned into "tax evasion" by exceed its purpose.

引用

页码：1524 / 1541

页数：18

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