Abstract
Türkiye’de vergi incelemeleri, 2011 yılına kadar Maliye Teftiş Kurulu, Hesap Uzmanları Kurulu, Gelirler Kontrolörleri Daire Başkanlığı ve 29 vergi dairesi başkanlığı bünyesindeki vergi denetmenleri tarafından aralarında eşgüdüm olmaksızın yapılmaktaydı. Sonrasında bu birimlerde görevli olan merkezi ve taşra denetim elemanları Vergi Denetim Kurulu Başkanlığı çatısı altında birleştirildi. Vdk sonrasında vergi incelemelerindeki kurumsal yapıya ilişkin sağlanan değişim ve gelişimin ortaya çıkarılarak sorunların tespit edilmesi ve bu sorunlara yönelik çözüm önerilerinin geliştirilmesi ihtiyacı bulunmaktadır. Bu araştırmanın temel amacı, Türkiye’deki vergi incelemelerinin kurumsal yapısına ilişkin sorunları belirlemek ve bu sorunların giderilmesine yönelik çözüm önerileri getirmektir. Bu kapsamda, çalışma, nitel araştırma yöntemi ile gerçekleştirilmiştir Araştırma verileri, 8 vergi mükellefi, 11 muhasebe meslek mensubu (Yeminli Mali Müşavir ile Serbest Muhasebeci Mali Müşavir) ve 17 vergi müfettişinden oluşan toplam 36 katılımcı ile yapılan yarı yapılandırılmış görüşmeler aracılığıyla elde edilmiştir. Çalışmada araştırma soruları temel alınarak bulgular tanımlanmış ve yorumlanmıştır. Ortaya çıkarılan bulgular; vergi incelemelerinde tek başlılık ve birleşme, vergi müfettişlerinin seçimi, yetişme süreci ve eğitimleri, vergi müfettişlerinin performanslarının değerlendirilmesi ile vergi müfettişlerinin denetlenmesi şeklinde 4 tema altında toplanmıştır.
Supporting Institution
Anadolu Üniversitesi
Project Number
1601E003
Thanks
Bu çalışma Anadolu Üniversitesi Bilimsel Araştırma Projeleri Koordinasyon Birimi (BAP) tarafından desteklenen 1601E003 nolu proje kapsamında hazırlanmıştır. Desteği için Anadolu Üniversitesi BAP’a teşekkür ederiz.
References
- Aslan, M. (2008). “The efficiency of penal sanctions under Turkish taxation system” Ph.D. Thesis. İzmir: Dokuz Eylül Universty, Graduate School of Social Sciences.
- Bakır, C. (2012). Organisational Change in Fiscal Bureaucracy and the Establishment of Tax Inspection Board. Journal of Public Administration, Volume: 45, No: 2, 81-102.
- Beşel, F. (2017). “Economic and Judicial Efficiency in Tax Audit in Turkey”. unpublished Ph.D. Thesis, Sakarya: Sakarya Universty, Graduate School of Social Sciences.
- Bişgin, A. (2018). “An Analysis of The Interaction Between The Accounting Professionals And Taxpayers in The Context of Tax Compliance in Turkey”. unpublished Ph.D. Thesis, Eskişehir: Anadolu Universty, Graduate School of Social Sciences.
- Çoban, H. (2004). “An empirical investigation on taxpayers' behavior against tax: an example of Denizli”. Unpublished Master Thesis Denizli: Pamukkale Universty, Graduate School of Social Sciences.
- Denzin N.K. & Lincoln, Y.S. (2005). Handbook of Qualitative Research, Thousand Oaks, CA: Sage Publications Inc.
- Gibbs, G.R. (2008). Analyzing Qualitative Data, London: Sage Publications Ltd.
- Glesne, C. (2015). Introduction to Qualitative Research, (Translators: A. Ersoy & P. Yalçınoğlu), 5th Printing, Ankara: Anı Publishing.
- Marshall, K. & Rossman, G.B. (2006). Designing Qualitative Research, Thousand Oaks, CA: Sage Publications Inc.
- Oktar, S. A. (2019). Vergi Hukuku, 14th Printing, İstanbul: Türkmen Publications.
- Organ, İ. & Çavdar, F. (2017). “Problems on Tax Audit in Turkey From Tax Inspectors’ Perspectıve: Evidence From İstanbul, Tekirdağ, Edirne And Kırklareli” Bişkek: MANAS Journal of Social Studies, Volume: 6, No: 2, 145-168.
- Savaşan, F., Şahbaz, K. & İnce, T. (2014). “Assessment of change in tax audit units through the eyes of tax inspectors: a field survey”. (pages: 37–58), 29th Turkey Public Finance Conference. May 16-20, 2014.
- Sönmez, V. & Alacapınar, F.G. (2018). Sampled Scientific Research Methods, 4th Printing, Ankara: Anı Publishing.
- Stake, R.E. (2008). “Qualitative Case Studies”, (Ed.) N.K. Denzin & Y.S. Lincoln, Stratgeies of Qualitative İnquiry, Thousand Oaks, CA: Sage Publications Inc, (page: 435-454).
- Shoup, C. S. (1969). Public finance Chicago: Adline Publishing Company.
- Turhan, S. (1979). Theory of tax. İstanbul: İstanbul Universty Publishing.
- Turkish Tax Inspection Board, TTIB Performance Evaluation System Regulation.
- Yılmaz, A.O. (2019). “Problems and Solution Proposals in Tax Audit: A Case Study of Turkey”, unpublished Ph.D. Thesis, Eskişehir: Anadolu Universty, Graduate School of Social Sciences.
- Yıldırım, A. & Şimşek, H. (2008). Qualitative research methods in the social sciences, 6th Printing, Ankara: Seçkin Publishing.
- Yin, R. K. (2003). Case Study Research: Design and Methods. Thousand Oaks, CA: Sage Publications Inc.
- Decree-Law No. 646: "Decree-Law relating to amendments to certain laws and decree-laws to establish the Turkish Tax Inspection Board”.
Abstract
Tax inspections in Turkey were carried out until 2011 by Inspection Board of Finance, Account Experts Board, Department of Revenue Controllers, and tax auditors under the 29 directorates of tax administration without coordination between them. Subsequently,as a result of bringing together the central tax inspectors and provincial tax auditors who have served within these units under the same umbrella of the Turkish Tax Inspection Board, it is needed to identify the problems and to develop solutions for these problems by revealing the changes and developments in tax inspections related to the institutional structure. The main objective of this study is to identify the problems related to the institutional structure of tax inspections in Turkey and to offer solutions for these problems. In this context, this study was conducted with a qualitative research method. Research data was obtained through semi-structured interviews with a total of 36 participants, consisting of 8 taxpayers, 11 members of the accounting profession, and 17 tax inspectors. Based on the questions of research, the findings are defined and interpreted. The revealed findings are gathered under 4 themes including; single-headedness and unification in tax inspections, selection, rising process, and training of tax ınspectors, evaluation of tax ınspectors' performance and being audited of tax inspectors.
Project Number
1601E003
References
- Aslan, M. (2008). “The efficiency of penal sanctions under Turkish taxation system” Ph.D. Thesis. İzmir: Dokuz Eylül Universty, Graduate School of Social Sciences.
- Bakır, C. (2012). Organisational Change in Fiscal Bureaucracy and the Establishment of Tax Inspection Board. Journal of Public Administration, Volume: 45, No: 2, 81-102.
- Beşel, F. (2017). “Economic and Judicial Efficiency in Tax Audit in Turkey”. unpublished Ph.D. Thesis, Sakarya: Sakarya Universty, Graduate School of Social Sciences.
- Bişgin, A. (2018). “An Analysis of The Interaction Between The Accounting Professionals And Taxpayers in The Context of Tax Compliance in Turkey”. unpublished Ph.D. Thesis, Eskişehir: Anadolu Universty, Graduate School of Social Sciences.
- Çoban, H. (2004). “An empirical investigation on taxpayers' behavior against tax: an example of Denizli”. Unpublished Master Thesis Denizli: Pamukkale Universty, Graduate School of Social Sciences.
- Denzin N.K. & Lincoln, Y.S. (2005). Handbook of Qualitative Research, Thousand Oaks, CA: Sage Publications Inc.
- Gibbs, G.R. (2008). Analyzing Qualitative Data, London: Sage Publications Ltd.
- Glesne, C. (2015). Introduction to Qualitative Research, (Translators: A. Ersoy & P. Yalçınoğlu), 5th Printing, Ankara: Anı Publishing.
- Marshall, K. & Rossman, G.B. (2006). Designing Qualitative Research, Thousand Oaks, CA: Sage Publications Inc.
- Oktar, S. A. (2019). Vergi Hukuku, 14th Printing, İstanbul: Türkmen Publications.
- Organ, İ. & Çavdar, F. (2017). “Problems on Tax Audit in Turkey From Tax Inspectors’ Perspectıve: Evidence From İstanbul, Tekirdağ, Edirne And Kırklareli” Bişkek: MANAS Journal of Social Studies, Volume: 6, No: 2, 145-168.
- Savaşan, F., Şahbaz, K. & İnce, T. (2014). “Assessment of change in tax audit units through the eyes of tax inspectors: a field survey”. (pages: 37–58), 29th Turkey Public Finance Conference. May 16-20, 2014.
- Sönmez, V. & Alacapınar, F.G. (2018). Sampled Scientific Research Methods, 4th Printing, Ankara: Anı Publishing.
- Stake, R.E. (2008). “Qualitative Case Studies”, (Ed.) N.K. Denzin & Y.S. Lincoln, Stratgeies of Qualitative İnquiry, Thousand Oaks, CA: Sage Publications Inc, (page: 435-454).
- Shoup, C. S. (1969). Public finance Chicago: Adline Publishing Company.
- Turhan, S. (1979). Theory of tax. İstanbul: İstanbul Universty Publishing.
- Turkish Tax Inspection Board, TTIB Performance Evaluation System Regulation.
- Yılmaz, A.O. (2019). “Problems and Solution Proposals in Tax Audit: A Case Study of Turkey”, unpublished Ph.D. Thesis, Eskişehir: Anadolu Universty, Graduate School of Social Sciences.
- Yıldırım, A. & Şimşek, H. (2008). Qualitative research methods in the social sciences, 6th Printing, Ankara: Seçkin Publishing.
- Yin, R. K. (2003). Case Study Research: Design and Methods. Thousand Oaks, CA: Sage Publications Inc.
- Decree-Law No. 646: "Decree-Law relating to amendments to certain laws and decree-laws to establish the Turkish Tax Inspection Board”.
Details
| Primary Language | English |
|---|---|
| Journal Section | Makaleler |
| Authors | |
| Project Number | 1601E003 |
| Publication Date | December 30, 2020 |
| Submission Date | October 31, 2020 |
| Published in Issue | Year 2020 Volume: 29 Issue: 4 |
