Türkiye'de vergi denetimini etkileyen faktörlerin tespitine ilişkin bir araştırma
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Tarih
2021
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info:eu-repo/semantics/openAccess
Özet
Devletler çeşitli gerekçeler ile vergi, resim, harç, vb adlar altında kamu finansmanını karşılamak için kimi zaman karşılıklı, kimi zamanda karşılıksız olarak para toplamaktadır. Bunlardan vergiler genel olarak karşılıksız toplanan paralar olup, kimi zaman muhatabından doğrudan, kimi zamanda dolaylı olarak tahsil edilmektedir. Gelir Vergisi ve Kurumlar Vergisi gibi doğrudan muhatabından tahsil edilen vergiler ile Katma Değer Vergisi gibi dolaylı olarak tahsil edilen vergiler birlikte değerlendirildiğinde oluşan durum; ülkemizde yaşayan tüm bireyleri doğrudan yâda dolaylı olarak etkileyen faktör olarak karşımıza çıkmaktadır. Vergilendirmenin ülkemizde yaşayan kayıtlı 83 milyonu etkilediği gibi geçici süreyle ülkemizde bulunan yahut ülkemiz sınırlarında yer almadığı halde çeşitli sebeplerle ülkemiz vergi sistemine dâhil olan kişileri de etkilediği bilinmektedir. Ülkemizde yaşayan veya ülkemizde yaşamadığı halde bir şekilde vergi sistemimize dâhil olan kişilerin neredeyse tamamının menfaatini ilgilendiren bir konu olması hasebiyle vergi sistemi ve onun denetimi büyük öneme haizdir. Bunun için denetimde rastlanan olası aksaklıların belirlenmesi ve buna göre de çözüm önerilerinin getirilmesi gerekmektedir. Bu çalışmada öncelikli olarak bu alanda daha önce yapılmış çalışmaların taraması yapılmıştır. Sonrasında denetimin tanımı, türü, iç denetim dış denetim, denetim yapan birimler, vergi denetimi sayılan haller ele alınmıştır. Vergi denetimini etkiyen faktörler önem derecesi göz önünde bulundurularak irdelenmiş, etkin vergi denetimi için çözüm önerileri getirilmiştir. Denetimi etkileyen faktörler ile etkin denetim için getirilen çözüm önerilerine ilişkin, denetimin uygulayıcıları nezdinde anket çalışması yapılarak, elde edilen bulgular spss programları eşliğinde analiz edilmiş, anlamlı sonuçlara ulaşılmaya çalışılmıştır. Elde edilen sonuçlar ile işlenen konular eşliğinde öneriler sunulmuştur.
States collect money, sometimes reciprocally, sometimes gratuitously, in order to meet public finances under the names of taxes, duties, fees, etc., for various reasons. Among these, taxes are generally the money collected free of charge, and sometimes they are collected directly from the addressee and sometimes indirectly. The situation that occurs when taxes collected directly from the addressee such as Income Tax and Corporate Tax and taxes collected indirectly such as Value Added Tax are evaluated together; It is a factor that directly or indirectly affects all individuals living in our country. It is known that taxation not only affects 83 million registered people living in our country, but also affects people who are temporarily in our country or who are included in the tax system of our country for various reasons, although they are not located within the borders of our country. The tax system and its control are of great importance, since it is an issue that concerns the interests of almost all of the people who live in our country or who are somehow included in our tax system even though they do not live in our country. For this, it is necessary to determine the possible problems encountered in the audit and to propose solutions accordingly. In this study, first of all, previous studies in this field were scanned. Afterwards, the definition of audit, its type, non-internal audit, auditing units, tax audit cases are discussed. The factors affecting the tax audit were examined considering the degree of importance, and solutions were offered for effective tax auditing. A survey study was conducted by the practitioners of the audit regarding the factors affecting the audit and the solution proposals for effective auditing, and the findings were analyzed along with spss the programs, and meaningful results were tried to be reached. Suggestions were presented in line with the results obtained and the topics covered.
States collect money, sometimes reciprocally, sometimes gratuitously, in order to meet public finances under the names of taxes, duties, fees, etc., for various reasons. Among these, taxes are generally the money collected free of charge, and sometimes they are collected directly from the addressee and sometimes indirectly. The situation that occurs when taxes collected directly from the addressee such as Income Tax and Corporate Tax and taxes collected indirectly such as Value Added Tax are evaluated together; It is a factor that directly or indirectly affects all individuals living in our country. It is known that taxation not only affects 83 million registered people living in our country, but also affects people who are temporarily in our country or who are included in the tax system of our country for various reasons, although they are not located within the borders of our country. The tax system and its control are of great importance, since it is an issue that concerns the interests of almost all of the people who live in our country or who are somehow included in our tax system even though they do not live in our country. For this, it is necessary to determine the possible problems encountered in the audit and to propose solutions accordingly. In this study, first of all, previous studies in this field were scanned. Afterwards, the definition of audit, its type, non-internal audit, auditing units, tax audit cases are discussed. The factors affecting the tax audit were examined considering the degree of importance, and solutions were offered for effective tax auditing. A survey study was conducted by the practitioners of the audit regarding the factors affecting the audit and the solution proposals for effective auditing, and the findings were analyzed along with spss the programs, and meaningful results were tried to be reached. Suggestions were presented in line with the results obtained and the topics covered.
Açıklama
Anahtar Kelimeler
Vergi Denetimi, Vergi Denetimini Etkileyen Faktörler, Tax Audit, Factors Affecting Tax Audit
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Taşyürek, F. (2021). Türkiye'de vergi denetimini etkileyen faktörlerin tespitine ilişkin bir araştırma. (Yüksek Lisans Tezi) Niğde Ömer Halisdemir Üniversitesi, Sosyal Bilimler Enstitüsü, Niğde
