Centralization of Enforcement and Finance Inspection Board

Songül Demirel Değirmenci
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Songül Demirel Değirmenci: Hitit University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2023, vol. 38, issue 119, 21-38

Abstract: The board of inspections in our country have had to undergo changes with various effects with the ministries since the last period of the ottoman empire, when they were founded for the first time. The inspection board of finance maintained its existence and role in tax audits for many years. In 2011, the institution was repealed by issuing the decree law numbered 646, and it was decided that the operative personnel would continue to work under a different name and the scope of their duties was limited to internal audit. This amendment towards centralization continued with the transition to the presidential government system in 2017. In addition to the novel and bureaucratic hierarchy directly affiliated to the presidency, new public institutions have also been formed. When all this process is evaluated together, the study reveals that the abolition of the inspection board of finance is an attempt of centralization beyond the current discussions.

Keywords: The Inspection Board Of Finance; Centralization; Inspection (search for similar items in EconPapers)
JEL-codes: D73 H83 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:38:y:2023:i:119:p:21-38

DOI: 10.33203/mfy.1119417

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