You are here

Home » Content

GEÇİŞ EKONOMİLERİNDE VERGİ İDARESİNİN YENİDEN YAPILANDIRILMASI ÜZERİNE

Journal Name:

  • Akademik Bakış

Publication Year:

  • 2005

Key Words:

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
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.
Bookmark/Search this post with
FULL TEXT (PDF): 
PDF icon arastirmax-gecis-ekonomilerinde-vergi-idaresinin-yeniden-yapilandirilmasi-uzerine.pdf
  • 6
1-6

REFERENCES

References: 

BEJAKOVIĆ, Predrag (2001). “Improving The Tax Administration in Transition Countries”, Institute for Public
Finance, , (31.03.2004).
CASANEGRA DE JANTSCHER, Milka & BIRD, Richard M. (1992). “The Reform of Tax Administration”,
Improving Tax Administration in Developing Countries, IMF.
KHALILZADEH, Javad & SHAH, Shirazi Anwar (1991). “Tax Reform in Developing Countries”, Finance and
Development, V.28, N:2, s.45.
OWENS, Jeffrey (2002). “Tax Administration in The New Millenium”, International Tax Review, Volume:30,
Issue:4.
SILVANI, Carlos A. (1992). “Improving Tax Compliance”, Improving Tax Administration In Developing
Countries, (ed.) Richard M. BIRD & Milka CASANEGRA DE JANTSCHER, International Monetary
Fund.
SILVANI, Carlos A. & BAER, Katherine (1997). “Designing a Tax Administration Reform
Strategy:Experiences and Guidelines”, IMF Working Paper 97/30.

Thank you for copying data from http://www.arastirmax.com