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VERGİLEMENİN OPERASYONEL MALİYETLERİ: MERSİN VERGİ İDARESİ BAŞKANLIĞI ÖRNEĞİ

OPERATIONAL COSTS OF TAXATION: AN EXAMPLE OF THE TAX ADMINISTRATION DEPARTMENT IN MERSİN

Journal Name:

  • Uluslararası İktisadi ve İdari İncelemeler Dergisi

Publication Year:

  • 2013

Key Words:

Keywords (Original Language):

Author NameUniversity of Author
Abstract (2. Language): 
The primary and the most important financing of public spending is taxes. The period from the initiation of these taxes to collection of these taxes imposed different costs on taxpayers and tax administration. The initial cost of the tax that occurs after imposing is a burden which is brought to person (taxpayer). The secondary cost of taxation is the effect that occurs on the market. Thirdly we call operational costs that are administrative costs and compliance costs, occur because of implementing tax system. Measuring the costs of taxation is important to measure the effectiveness of taxation. Although it is difficult to measure the costs of taxation, it is possible to evaluate this subject with managers in tax administration and to measure the costs of tax administration. In our study, referring to the operational costs, will try to make these costs to be more quantitative with the help of Mersin Tax Administration Department.
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Abstract (Original Language): 
Kamu harcamalarının birincil ve en önemli finansmanı vergilerdir. Bu vergilerin konulmasından tahsilatı-na kadar olan süreçte mükelleflere ve vergi idaresine bir kısım maliyetler yüklemektedir. Verginin ko-nulmasından sonra oluşan ilk maliyet, verginin salındığı kişiye (mükellef) getirdiği yüktür. Vergilemenin ikinci maliyeti piyasa üzerinde oluşan etkidir. Üçüncüsü ise, operasyonel maliyetler dediğimiz vergi sis-teminin uygulanması nedeniyle ortaya çıkan idari maliyetler ile uyum maliyetleridir. Vergileme de etkin-liğin ölçülmesi için vergileme maliyetlerinin ölçülmesi önemlidir. Her ne kadar vergileme maliyetlerinin ölçümünü yapmak güç olsa da, vergi idaresi bünyesinde görev alan yöneticiler açısından konunun değer-lendirmesini yapmak ve idari açıdan maliyetleri ölçmek mümkündür. Çalışmamızda operasyonel maliyet-lerden bahsederek, bu maliyetleri Mersin Vergi İdaresi Başkanlığı nezdinde yapılan mülakat yardımıyla daha niceliksel hale getirmeye çalışacağız.
FULL TEXT (PDF): 
PDF icon arastrmx_194000_6_pp_109-126.pdf
  • 11
109-126
  • Turkish

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REFERENCES

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