New Leverage for Increasing Tax Revenues in Turkey:Traditional Tax Applications Supported by ElectronicTax Audits
Yazarlar (1)
Doç. Dr. Özge ÖNKAN Sinop Üniversitesi, Türkiye
| Bildiri Türü | Tebliğ/Bildiri | Bildiri Dili | İngilizce |
| Bildiri Alt Türü | Tam Metin Olarak Yayınlanan Tebliğ (Uluslararası Kongre/Sempozyum) | ||
| Bildiri Niteliği | Alanında Hakemli Uluslararası Kongre/Sempozyum | ||
| Kongre Adı | International Conference “Risk in Contemporary Economy” | ||
| Kongre Tarihi | 19-05-2016 / 22-05-2016 | ||
| Basıldığı Ülke | Romanya | Basıldığı Şehir | |
| Bildiri Linki | http://www.rce.feaa.ugal.ro/images/stories/RCE2016/RCE2016_volume.pdf | ||
| UAK Araştırma Alanları |
Mali Hukuk
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| Özet |
| In this study, it is examined for the period 2000-2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications. |
| Anahtar Kelimeler |
