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Başbaki Kulluğu'ndan Vergi Denetim Kurulu Başkanlığı'na Vergi Denetim Müesseseleri, Günümüz Sorunları ve Çözüm Önerileri

Journal of management & economics, 2021-01, Vol.28 (1), p.1-22 [Peer Reviewed Journal]

2021. This work is published under https://dergipark.org.tr/en/pub/yonveek/page/8769 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1302-0064 ;EISSN: 2458-8253 ;DOI: 10.18657/yonveek.752590

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  • Title:
    Başbaki Kulluğu'ndan Vergi Denetim Kurulu Başkanlığı'na Vergi Denetim Müesseseleri, Günümüz Sorunları ve Çözüm Önerileri
  • Author: Marufoğlu, Abdullah ; Gökbunar, Ramazan
  • Subjects: Tax audits ; Tax regulations
  • Is Part Of: Journal of management & economics, 2021-01, Vol.28 (1), p.1-22
  • Description: There are two methods: ordinary (declarative method) and extraordinary (replenishment, re-inspection and administrative tax procedure) in the process of determining the tax bases. The basis of the Turkish tax system is based on the principle of declaration as in modern tax systems. Tax audit is crucial to ensure modern tax regulation in tax systems based on principle of declaration. People are able to go out of legal boundaries by struggling to reduce the minimum level of their tax base because of so many reasons. If the taxpayers use illegal methods, it causes to a decrease in the public revenues that the state has to collect because it causes an increase in the amount of tax losses and evasion, There are different ways that tax auditing tools are used such as surveys, tax audit, search and prospecting, the taxpayers' behaviors which are out of the frame drawn by the state with related laws are detected and the necessary penal sanctions are applied. In this study, tax audit, the history of tax audit and finally the presidency of tax inspection board passed tax audit institutions under a single roof, by being made actual through the law No. 646 statutory decree On July 10.07.2011 has been examined. As a result of the researches carried out, the problems encountered in tax auditing were identified and solutions were offered to the points where they were insufficient.
  • Publisher: Manisa: Celal Bayar Universitesi, Iktisadi ve Idari Bilimler Fakultesi
  • Language: Turkish
  • Identifier: ISSN: 1302-0064
    EISSN: 2458-8253
    DOI: 10.18657/yonveek.752590
  • Source: Open Access: DOAJ Directory of Open Access Journals
    AUTh Library subscriptions: ProQuest Central
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