There is no doubt that tax evasion needs to be stopped However the first task is to determine the reasons behind large scale tax evasion In theory much of the research has focussed on the micro level causes of the issue Some other studies attempted to develop mathematical madels and tried to explain tax evasion through tax related parameters Tax rates tax control effectiveness of tax administration and other variables have been used in theoric models in order to understand tax evasion In reality it is quite obvious that tax evasion can not be dealt with without the support of effective tax administration system In order to build an effective system of tax Administartion it is necessary that the issue be examined from the historical perspective so that it can be seen why change could not procced and why tax revenues have declined Then it would be understood that the entire tax administration has to be restructured as soon as possible This study analyzes historical evolution of the Turkish Tax Administration from Ottoman Empire era to the current times Key Words: Tax Administration Ottoman Tax Policies
📌 3 Key Takeaways
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Objective & Hypothesis:There is no doubt that tax evasion needs to be stopped However the first task is to determine the reasons behind large scale tax evasion In theory much of the research has focussed on the micro level causes of the issue Some other studies attempted to develop mathematical madels and tried to explain tax evasion through tax related parameters Tax rates tax control effectiveness of tax administration and other variables have been used in theoric models in order to understand tax evasion In reality it is quite obvious that tax evasion can not be dealt with without the support of effective tax administration system In order to build an effective system of tax Administartion it is necessary that the issue be examined from the historical perspective so that it can be seen why change could not procced and why tax revenues have declined Then it would be understood that the entire tax administration has to be restructured as soon as possible This study analyzes historical evolution of the Turkish Tax Administration from Ottoman Empire era to the current times Key Words: Tax Administration Ottoman Tax Policies
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Key Findings & Data:There is no doubt that tax evasion needs to be stopped However the first task is to determine the reasons behind large scale tax evasion In theory much of the research has focussed on the micro level causes of the issue Some other studies attempted to develop mathematical madels and tried to explain tax evasion through tax related parameters Tax rates tax control effectiveness of tax administration and other variables have been used in theoric models in order to understand tax evasion In reality it is quite obvious that tax evasion can not be dealt with without the support of effective tax administration system In order to build an effective system of tax Administartion it is necessary that the issue be examined from the historical perspective so that it can be seen why change could not procced and why tax revenues have declined Then it would be understood that the entire tax administration has to be restructured as soon as possible This study analyzes historical evolution of the Turkish Tax Administration from Ottoman Empire era to the current times Key Words: Tax Administration Ottoman Tax Policies
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Conclusion & Impact:There is no doubt that tax evasion needs to be stopped However the first task is to determine the reasons behind large scale tax evasion In theory much of the research has focussed on the micro level causes of the issue Some other studies attempted to develop mathematical madels and tried to explain tax evasion through tax related parameters Tax rates tax control effectiveness of tax administration and other variables have been used in theoric models in order to understand tax evasion In reality it is quite obvious that tax evasion can not be dealt with without the support of effective tax administration system In order to build an effective system of tax Administartion it is necessary that the issue be examined from the historical perspective so that it can be seen why change could not procced and why tax revenues have declined Then it would be understood that the entire tax administration has to be restructured as soon as possible This study analyzes historical evolution of the Turkish Tax Administration from Ottoman Empire era to the current times Key Words: Tax Administration Ottoman Tax Policies
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters
Abstract
There is no doubt that tax evasion needs to be stopped However the first task is to determine the reasons behind large scale tax evasion In theory much of the research has focussed on the micro level causes of the issue Some other studies attempted to develop mathematical madels and tried to explain tax evasion through tax related parameters Tax rates tax control effectiveness of tax administration and other variables have been used in theoric models in order to understand tax evasion In reality it is quite obvious that tax evasion can not be dealt with without the support of effective tax administration system In order to build an effective system of tax Administartion it is necessary that the issue be examined from the historical perspective so that it can be seen why change could not procced and why tax revenues have declined Then it would be understood that the entire tax administration has to be restructured as soon as possible This study analyzes historical evolution of the Turkish Tax Administration from Ottoman Empire era to the current times Key Words: Tax Administration Ottoman Tax Policies
Özet
Vergi kaçakçılığının önlenmesi gerektiği açıktır Ancak vergi kaçakçılığının önlenebilmesi için öncelikle vergi kaçakçılığına neden olan etmenlerin bilinmesi gerekmektedir Teoride vergi kaçakçılığına daha çok mikro düzeyde vergisel nedenler üzerinde odaklanmakta ve matematiksel modellerle vergisel parametrelerin vergi kaçırma kararı üzerindeki etkilerini belirlemeye çalışmaktadır Vergi oranı vergi cezası vergi denetimi ve vergi idaresinin etkinleştirilmesi gibi unsurları öne çıkmamaktadır Oysa bu çalışmalar etkin bir vergi idaresi ile desteklenmediği taktirde ne kadar verimsiz kaldığı tarihsel süreçte görülmüştür Vergi idaresinin etkinleştirilmesi sürecinin takip edilebilmesi için tarihsel gelişimindeki geçirdiği aşamaların çok iyi irdelenmesi ve değişimin gerçekleştirilemediği dönemlerde vergi gelirlerindeki azalış ve ekonomiye olumsuz etkilerinin tespit edilerek vergi idaresindeki yeniden yapılanma için gereken zamanlarda vakit geçirmeden değişimlerin yapılması gerekmektedir Bu çalışmada Osmanlı İmparatorluğu Dönemi’nden günümüze kadar Türk vergi idaresinin tarihsel gelişimi incelenmiştir Anahtar Kelimeler: Vergi İdaresi Osmanlı Vergi Politikaları
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Cite This Article
Tezcan, D. K. (2003). Türk Vergi İdaresinin Tarihsel Gelişimi ve Bu Süreçte Geçirdiği Aşamaların Etkinlik Açısından Değerlendirilmesi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 12 Sayı: 12. https://ajindex.com/articles/1148011