Kadın Girişimcilerin Vergi Adaletiyle İlgili Görüşlerinin Araştırılması: Ağrı ve Afyonkarahisar İlleri Örneği(Kadın Girişimcilerin Vergi Adaletiyle İlgili Görüşlerinin Araştırılması: Ağrı ve Afyonkarahisar İlleri Örneği(Exploring the Opinion of the Women Entrepreneurs on Justice of Taxation: Examples of Ağrı and Afyonkarahisar Provinces)

Abstract

Justice is discussed in many disciplines despite it is virtually a juristic word, but it is a word the common definition of which couldn’t be done. However, tax equity is formed due to legal obligation on the basis justice, and it is a concept which gets its legal foundation from constitution and its legislation. In this study, it has been purposed to examine the opinion of the women entrepreneurs on tax equity by means of interview. Total 14 women entrepreneurs have been reached. Whereas, it has been established that the taxes and especially the exemption in Value Added Tax and the 9th article Income Tax Act isn’t equitable, when the opinion of the participants on tax equity is examined, injustice occurred at the taxes taken from the taxpayers, and the tax incidences were a lot. Furthermore, it has been confirmed that the participants in Afyonkarahisar province were more conscious than the ones in Ağrı province in terms of tax knowing and awareness and their awareness was high. It has been thought that this study can be beneficial for the literature on underlining the difference about tax equity between theory and practice.

Keywords

• justice
• tax incidence
• justice of taxation
• women entrepreneurs
• value added tax