Akademik Bakış - Uluslararası Hakemli Sosyal Bilimler Dergisi

Yıl 2005 , Cilt , Sayı 6

Makale özeti ve diğer detaylar.

Makale özeti

Başlık :

Geçiş ekonomilerinde vergi idaresinin yeniden yapilandirilmasi üzerine

Yazarlar :

Ahmet UTKUSEVEN , Ali Rıza GÖKBUNAR ,

Yazar kurumları :

Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi¹, Celal Bayar Üniversitesi Uygulamalı Bilimler Yüksek Okulu²

Görüntülenme :

1245

DOI :

Özet Türkçe :

Tax administrators in developing and developed countries face the challenge of modernizing tax administration so it can operate effectively in an increasingly global economy characterized by difficult-to-tax sectors and by sophisticated computer and communications technology. Experience has shown that a reform strategy over the long-term is required to significantly increase the effectiveness of the tax administration’s operations. Short-term measures to remedy tax evasion rarely bring about substantial improvements. Tax administration reform in Transition Economies has been part of a broader fiscal reform effort aimed at restoring macroeconomic stability and at restructuring tax systems. This study investigates the restructuring of tax administration in Transition Economies.

Anahtar kelimeler :