The Evaluation of the effectivity of tax administration in the collection through tax enforcement

IV ABSTRACT The purpose of this research is to evaluate the effectivity of tax administration in the collection with tax enforcement. The indicator of the effectivitiy of tax administration during tax enforcement is the complete collection of the taxes which cannot be collected during the year by tax administration the following year on the condition that a tax payer does not pay it with his own consent. There is always an element of enforcement in the structure of taxes which are the return of public services carried out by a state. Taxes are collected obligatorily. The duty of the colleceton of taxes is the duty of tax administration. In order carry out this duty, the tax administration must be provided with some powers. In the Turkish Tax System the rules about tax enforcement have been arranged by the Law No6183. This Law provides the tax administration with quite important authorities. The tax administration has the authority of collecting taxes by force without consulting juridicial ways. This is a priviledge given to the tax administration because of the fact that it is obligatory to collect taxes, which are the return of public services, regularly in time without any risks. The tax administration must use this priviledge given to it by the Law No 6183 effectively. The procedures such as the declaration of outstanding taxes which cannot be collected. The arrangement and delivery of payment orders in time and the practice and conclusion of teh procedure of sequestration if it is necessary are the main criterions of the effectivity of tax administration in the evaluation of tax enforcement. In our study the effectivity of the tax administration in tax enforcement has been examined in the light of statistical data received from the tax administrations of the cities in the Central Black Sea Region in respect of the Law No 6183 and a tax administration practising it and evaluated in organizational effectivity rules taking the criteria of IMF into consideration and examining the tax administration structures of somu foreign countries.