The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers

Deniz Şahi̇n and Elvan Ceni̇kli̇

Sosyoekonomi Journal, 2015, issue 23(23)

Abstract: As the importance of taxpayers’ rights and obligations rises, the analysis of the extent to what taxpayers and the employees of revenue authority (RA) are aware of taxpayer rights and obligations and to what extent they comply with them increases in importance. The present study aims to evaluate this issue based on the opinions of Tokat Tax Office (TTO) employees and employs qualitative research methodology. According to the research results,it is understood that there is a certain level of consciousness and knowledge regarding taxpayer rights and obligations in Turkey. However, it is clear such knowledge and consciousness are not at a sufficient level and there is need for more studies on this subject in order to reach the desired level.Classification-JEL: H200.

Keywords: Taxpayer Rights; Taxpayer Obligations; Taxpayers’ Declarations; Revenue Authority; Tax Office. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:150102

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