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  • 标题:PROBLEMS ON TAX AUDİT IN TURKEY FROM TAXPAYER PERSPECTİVE: EVİDENCE FROM ISTANBUL,TEKİRDAĞ,EDİRNE AND KIRKLARELİ
  • 其他标题:Türkiye’de Vergi Mükellefleri Perspektifinden Vergi Denetiminde Sorunlar: İstanbul,Tekirdağ,Edirne ve Kırklareli’nden Bulgular
  • 本地全文:下载
  • 作者:İbrahim ORGAN ; Fatih ÇAVDAR
  • 期刊名称:Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
  • 电子版ISSN:2564-6931
  • 出版年度:2017
  • 卷号:10
  • 期号:1
  • DOI:10.25287/ohuiibf.297174
  • 语种:English
  • 出版社:Ömer Halisdemir Üniversitesi
  • 摘要:There is multiplicity factors in our country that prevent the tax audit in effective and productive way. There are big differences between the collected tax revenues and the estimated tax revenues due to the reasons arising from the structure of the tax audit. The situation is also an indicator of the problems experienced in tax auditing. The purpose of our study is to determine the problems experienced in the field of tax audit in our country with the help of questionnaire study conducted for the taxpayers between January 2016 – March 2016. In other words,it is the designation of taxpayer's thoughts and attitudes about tax audit and how they affected by tax audit.
  • 其他摘要:Ülkemizde vergi denetiminin etkin ve verimli bir şekilde yapılmasını engelleyen birçok faktör bulunmaktadır. Vergi denetiminin yapısından kaynaklanan nedenlerden dolayı tahsil edilen vergi gelirleri ile toplanması tahmin edilen vergi gelirleri arasında bü
  • 关键词:Tax;Taxpayers;Tax Audit
  • 其他关键词:Vergi;Vergi Mükellefleri;Vergi Denetimi
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