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Restructuring of Turkey Tax Audit Units

Restructuring of Turkey Tax Audit Units

Hayriye Işık, Şenol Gelen, Elif Sonsuzoğlu
Copyright: © 2017 |Pages: 25
ISBN13: 9781522522454|ISBN10: 152252245X|EISBN13: 9781522522461
DOI: 10.4018/978-1-5225-2245-4.ch003
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MLA

Işık, Hayriye, et al. "Restructuring of Turkey Tax Audit Units." Handbook of Research on Global Enterprise Operations and Opportunities, edited by Mehdi Khosrow-Pour, D.B.A., IGI Global, 2017, pp. 36-60. https://doi.org/10.4018/978-1-5225-2245-4.ch003

APA

Işık, H., Gelen, Ş., & Sonsuzoğlu, E. (2017). Restructuring of Turkey Tax Audit Units. In M. Khosrow-Pour, D.B.A. (Ed.), Handbook of Research on Global Enterprise Operations and Opportunities (pp. 36-60). IGI Global. https://doi.org/10.4018/978-1-5225-2245-4.ch003

Chicago

Işık, Hayriye, Şenol Gelen, and Elif Sonsuzoğlu. "Restructuring of Turkey Tax Audit Units." In Handbook of Research on Global Enterprise Operations and Opportunities, edited by Mehdi Khosrow-Pour, D.B.A., 36-60. Hershey, PA: IGI Global, 2017. https://doi.org/10.4018/978-1-5225-2245-4.ch003

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Abstract

As a major source of country's fiscal revenue and a powerful tool for macro economic management, taxation and taxation system has a critical role in any country. Recently Turkish government and Turkis Finance Ministry now formulating new tax audit unit. Although there is an increase in tax revenues, it couldn't have been found that there was a relation between the rise in the number of inspectors and that in tax revenues. There is a success in alleviating the informal sector, regarding employment rates. Regarding tax equity, the study has revealed that, this equity had been perished via deterioration in favor of indirect tax revenues against direct ones; and also it evaluated Turkisy tax audit and its historical development. Finally we will evaluate new tax audit system and it's efficiency and its effect on the realization of desired fiscal and economic effects of the rise in the number of inspections.

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