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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.
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REFERENCES

References: 

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