EVALUATION OF THE BASIS OF INDIVIDUAL DECLARATION IN THE INCOME TAX LAW

Abstract

The principle of statement is one of the methods of determining the tax base. In today's tax understanding, it is the most applied method in tax systems. The principle of the statement, like other methods, takes its theoretical infrastructure from the developments experienced from the past to the present and is implemented in systems in favor of legal regulations.

Statement and principal; are words that have settled in our language from Arabic. Statement; means to report or convey, principal, on the other hand, means the main element that constitutes the essence of something, the basis. The principle of statement in tax law; refers to a process that means the tax is levied by the administration and other stages are operated by calculating the tax and notifying the tax administration to which it is affiliated, after applying for the discounts, exceptions, and exemptions in the tax base process to the taxpayer. Personal income tax is also subject to the principle of statement and is declared with certain declarations.

In our study, discrete declaration, which is among the form of the basis of declaration and financial obligations in income tax, will be evaluated.