FUNCTIONS OF TAXATION

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FUNCTIONS OF TAXATION
(Dictionnaire des sciences économiques) :
VERGİLEMENİN FONKSİYONLARIVergilemede ulaşılmak istenen amaçlardır. Bunların en önemlisi, kamu giderlerinin karşılanmasıdır. Vergi, devletin ekonomik ve sosyal amaçlara ulaşmasında kullanılan bir politika aracıdır. Vergi, devlete gelir sağlama özelliğine de sahiptir.

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