Geçiş ekonomilerinde vergi idaresinin yeniden yapilandirilmasi üzerine

Özet

\r\n 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.\r\n