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