Türkiye’de vergi denetim mekanizması : uygulama örnekleri
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Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Denetim kavramı, yas?amın tüm alanlarında kendisine uygulama alanı bulan ve çok eski çag?lardan beri de uygulama gereksinimi duyulan bir savunma mekanizması olup bu yönüyle özellikle sosyal ve ekonomik alanlarda hayati öneme sahip bir kavramdır. Çünkü denetim sayesinde herhangi bir sistemin önceden belirlenmis? prosedür ve amaca uygun olarak is?leyip is?lemedig?i tespit edilip bu sistemin aksayan yönleri onarılabilir.Toplumsal hayatın bir gereg?i olan kamusal alan da kuralları önceden belirlenmis? ve esas amacı kamusal hizmetlerin yerine getirilmesi ve ülke refahı olan bir sosyoekonomik sistemdir.Kamusal hizmetlerin yeterli ve kaliteli bir s?ekilde yerine getirilebilmesi için kamusal otoritenin bir finansman kaynag?ına ihtiyacı vardır. Kamunun en önemli finansman kaynag?ı ise vergilerdir.Ülkemizde hem kamu harcamalarının hem de devletin ihtiyaçlarının kars?ılanması için gerekli kamu geliri olan vergilerin tahsili beyan sistemine dayanmaktadır. Vergi yükümlüleri vergilerinin büyük bir kısmını kendi beyanlarına göre bildirip öderler. Tüm beyana dayalı vergi sistemlerinde oldug?u gibi ülkemizde de mükellefler, ödeyecekleri vergilerin harcanabilir gelirlerini azaltması gibi ekonomik ve dig?er bas?ka sosyal ve psikolojik nedenlerden ötürü daha az vergi ödemek için gelirlerini eksik beyan etme veya hiç beyan etmeme gibi yollara bas?vururlar. Bu nedenle de özellikle beyan edilen vergilerin dog?rulug?unun ve bu vergilerin dog?dug?u olayların gerçeklig?inin aras?tırılarak kontrol edilmesi gerekir.Vergiyi dog?uran olayların ve vergi matrahlarının kontrolü ise ancak etkin ve verimli bir vergi denetim sistemi olus?turularak sag?lanabilir. Çünkü vergi denetimi bir yandan kamu gelirlerindeki erozyonu önlerken dig?er yandan da hem vergi idaresine hem de vergi mükelleflerine ileride ug?rayabilecekleri zararlara kars?ı onlara yol gösteren bir rehber nitelig?i de tas?ır.Tüm dünyada yas?anan sosyal, ekonomik ve teknolojik deg?is?im ve gelis?melerle birlikte ülkemizde de her alanda oldug?u gibi vergi denetim sisteminin de yasal, yönetsel ve uygulama zeminlerinde köklü deg?is?iklikler yas?anmıs? ve yas?anmaya da devam etmektedir.Eg?er ülkemizde kökleri çok eski zamanlara uzanan vergi denetim sistemi de bu gelis?melere entegre olabilir ve toplumsal anlamda vergi bilincinin olus?masına katkı sag?layacak yasal, idari ve yargısal altyapı teknolojik uygulamalar es?lig?inde olus?turulmaya devam edilebilirse vergi tahsilatı son yıllardaki artıs? trendine devam edecektir.Bu çalıs?manın amacı Türkiye’de vergi denetim sisteminin yasal ve yönetsel yapısının incelenerek, teknolojik gelis?melere entegre olan vergi denetim uygulamalarında kars?ılas?ılan sorunların ortaya konulmak sureti ile bu sorunların vergi tahsilatı ve vergi bilincine olan etkilerinin Cumhur Bas?kanlıg?ı Strateji ve Bütçe Bas?kanlıg?ı (SBB), Hazine ve Maliye Bakanlıg?ı(HMB) ve Gelir İdaresi Bas?kanlıg?ı(GİB) sayısal ve grafiksel verileri rehberlig?inde aras?tırılarak bunlara çözüm önerileri sunmaktır.Anahtar Kelimeler: Kamu Harcamaları, Denetim, Vergi denetimi, Vergiyi Dog?uran Olay.
The concept of an audit is a defence mechanism that has been maintained its application in all areas of life, and has been required since ancient times within this scope, it is a vital concept especially in social and economical fields. It can be said that it is possible to determine whether system is functioning in accordance with the predetermined procedure and purpose; thus, faulty aspect of this system can be repaired.The public sphere that is a requirement of social life is a socio-economic system whose rules are predetermined. Main purpose of the public sphere is the fulfillment of public services and the prosperity of the country. Public authorties are required to find a financial support in order to maintain public services with adequate and qualified way. Taxes are the most important financial sources for public.Collection of the taxes that is public income to meet the requirements of both public expenditures and state is based on the declaration system in our country. Taxpayers pay good portion of their taxes according to their own declaration report. In our country,Taxpayers are approached to declare their total income less or not to declare their total income to pay less tax in order to prevent potential decrease from their disposable income due to economic and other social and psychological reasons like all other declaration based tax systems. Therefore, the accuracy of the declared taxes and the reality or the events which cause taxes should especially be controlled.Control of the taxable events and tax bases can only be achieved by establishing effective and efficient taxaudit system. Because, It also acts as a guide for both tax administration and taxpayers while tax audit prevents erosion in public revenue.In our country, radical changes have been performed and still continuing to be performed along with the changes and improvements about social, economic and technological from whole around the world.If the tax audit system of our country whose roots go into old times can be integrated with modern developments and continued to be built to contribute within the scope of legitimate, administrative and judicial perspective along with technological applications, tax collection will increase as recent years.The aim of this study is desinged to examine the legal and administrative structure of the tax audit system in Turkey ; thus, challangings detected from tax audit applications which is integrated with technological development will be put forth and the effect of these challangings on tax collection and tax awareness will be researched under the guidance of the numerical values collected from Strategy and Budget Ministry (SBB), Ministry of Treasure and Finance Ministry (HMB), Revenue Administration (GIB) to offer solutions to them.Key words: Public Expenditures, Audit, Tax Audit, Tax Causing Events
The concept of an audit is a defence mechanism that has been maintained its application in all areas of life, and has been required since ancient times within this scope, it is a vital concept especially in social and economical fields. It can be said that it is possible to determine whether system is functioning in accordance with the predetermined procedure and purpose; thus, faulty aspect of this system can be repaired.The public sphere that is a requirement of social life is a socio-economic system whose rules are predetermined. Main purpose of the public sphere is the fulfillment of public services and the prosperity of the country. Public authorties are required to find a financial support in order to maintain public services with adequate and qualified way. Taxes are the most important financial sources for public.Collection of the taxes that is public income to meet the requirements of both public expenditures and state is based on the declaration system in our country. Taxpayers pay good portion of their taxes according to their own declaration report. In our country,Taxpayers are approached to declare their total income less or not to declare their total income to pay less tax in order to prevent potential decrease from their disposable income due to economic and other social and psychological reasons like all other declaration based tax systems. Therefore, the accuracy of the declared taxes and the reality or the events which cause taxes should especially be controlled.Control of the taxable events and tax bases can only be achieved by establishing effective and efficient taxaudit system. Because, It also acts as a guide for both tax administration and taxpayers while tax audit prevents erosion in public revenue.In our country, radical changes have been performed and still continuing to be performed along with the changes and improvements about social, economic and technological from whole around the world.If the tax audit system of our country whose roots go into old times can be integrated with modern developments and continued to be built to contribute within the scope of legitimate, administrative and judicial perspective along with technological applications, tax collection will increase as recent years.The aim of this study is desinged to examine the legal and administrative structure of the tax audit system in Turkey ; thus, challangings detected from tax audit applications which is integrated with technological development will be put forth and the effect of these challangings on tax collection and tax awareness will be researched under the guidance of the numerical values collected from Strategy and Budget Ministry (SBB), Ministry of Treasure and Finance Ministry (HMB), Revenue Administration (GIB) to offer solutions to them.Key words: Public Expenditures, Audit, Tax Audit, Tax Causing Events
Açıklama
Tez (Yüksek Lisans) -- İstanbul Ticaret Üniversitesi -- Kaynakça var.
HF 5681.T3/H37
HF 5681.T3/H37
Anahtar Kelimeler
Vergi denetimi_Türkiye, Şirketler_Vergilendirme_Mali denetim, Tax auditing_Turkey, Corporations_Taxation_Auditing, Sosyal Bilimler
