Türk vergi sisteminde vergi kayıp ve kaçaklarını azaltıcı etkileri bakımından denetimin etkisi
No Thumbnail Available
Date
2016
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Open Access Color
OpenAIRE Downloads
OpenAIRE Views
Abstract
Bu çalışma da asıl hedeflenen amaç; kamu kesiminin finansman aracı olan verginin, işletmelerin ve vatandaşların üzerinde bir zorunluluk değil, görev sorumluluğunda gerçekleştirilecek bir ödev olduğu, denetim fonksiyonları ile de reel kesimin verimlilikle yol almasının kamu ve reel kesime sağlayacağı faydalar üzerinden yola çıkılarak disipline edilmesidir. İnsanı yaşat ki devlet ve kurumlar yaşasın anlayışından yola çıkarak, masanın her iki tarafında olma sorumluluğunu fazlası ile hissederek, bireylerin kurumların verdikleri vergileri de denetleyebilecekleri mali anestezi ile uyutulmayarak etkin vergi denetimini vatandaş sorumluluğu ile yaparken, işletmelerin denetimler sayesinde okunabilir mali tablolar ile daha verimli bir hal alıp verimsizlik kayıplarının da giderildiği, vergisini bu verimlilikle veren müreffeh bir toplum için vergi ve denetim ilişkisi ele alınmaya çalışılmıştır. Anahtar Kelimeler: Denetim, finans, vergi, verim.
The actual intended purpose in this study is to discipline that taxation, which is a financial instrument of the public sector, is not an obligation of businesses and citizens but is an assignment to be fulfilled within their responsibility of duty based on the benefits of the real sector proceeding with efficiency by means of functions of auditing on the public and real sector. By greatly feeling the responsibility of being present on both sides of the table through the understanding of keep the human being alive so that the government and institutions will exist, while performing an effective tax auditing through civil responsibility where individuals and institutions can audit the taxes they pay without being put to sleep by financial anesthesia, the relationship between tax and auditing regarding a prosperous community that pays their taxes in an efficient manner where businesses become more productive through readable financial tables by means of audits and where insufficiency losses are also evaded has tried to be addressed. Key Words: Audit, Finance, Tax, Efficiency.
The actual intended purpose in this study is to discipline that taxation, which is a financial instrument of the public sector, is not an obligation of businesses and citizens but is an assignment to be fulfilled within their responsibility of duty based on the benefits of the real sector proceeding with efficiency by means of functions of auditing on the public and real sector. By greatly feeling the responsibility of being present on both sides of the table through the understanding of keep the human being alive so that the government and institutions will exist, while performing an effective tax auditing through civil responsibility where individuals and institutions can audit the taxes they pay without being put to sleep by financial anesthesia, the relationship between tax and auditing regarding a prosperous community that pays their taxes in an efficient manner where businesses become more productive through readable financial tables by means of audits and where insufficiency losses are also evaded has tried to be addressed. Key Words: Audit, Finance, Tax, Efficiency.
Description
Keywords
İşletme, Denetim, Türk vergi sistemi, Business Administration, Vergi denetimi, Control, Turkish tax system, Vergi kayıpları, Tax audit, Vergi sistemi, Loss of taxes, Tax system, Vergiler, Taxes
Turkish CoHE Thesis Center URL
Fields of Science
Citation
WoS Q
Scopus Q
Source
Volume
Issue
Start Page
End Page
233