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VERGİ POLİTİKASI


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Dictionary of Economics

VERGİ POLİTİKASI

(Dictionary of Economics) :
Belirli iktisadi ve sosyal amaçlara ulatabilmek için, vergilerin miktar ve bileşimlerinde yapılan ayarlamaların tümüdür. Vergi politikasının başlıca amaçları; gelir dağılımındaki dengesizlikleri azaltmak, kamu harcamalarının finansmanını sağlamak, ödemeler dengesi açığını azaltmak, ekonomik kalkınmayı sağlamaktır.
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