Vergi Dairesi Baskanligi Calisanlarinin Vergi Algilari: Antalya Ornegi

Burak Alp () and Ünal Töngür
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Burak Alp: Akdeniz University, Department of Economics

No 18001, EconWorld Working Papers from WERI-World Economic Research Institute

Abstract: Devlet olmanin sorumluluklarindan birisi vergi toplamaktir. Vergi idaresi, mukelleflerin vergisel davranislari uzerinde etkili olabilmektedir. Bu calismada, Antalya Vergi Dairesi Baskanligi’nda calisan vergi memurlarina anket yapilmis ve vergi memurlarinin Turkiye’de vergi sistemine iliskin algilari incelenmistir. Elde edilen bulgulardan hareketle, Turkiye’ de vergi memurlarinin; vergileme ilkelerine, mukellef tutumlarina, vergi bilincine, vergi suclarina, vergi denetimine karsi algilari ortaya konmus ve vergi sistemimiz ile ilgili aksakliklara cozum onerileri sunulmustur.

Keywords: Vergi Algisi; Vergi Idaresi; Vergileme Ilkeleri; Antalya (search for similar items in EconPapers)
JEL-codes: H20 H25 H26 (search for similar items in EconPapers)
Pages: 11 pages
Date: 2018-03, Revised 2018-03
New Economics Papers: this item is included in nep-ara
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Persistent link: https://EconPapers.repec.org/RePEc:ana:wpaper:18001

DOI: 10.22440/EconWorld.WP.2018.001

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