The structuring, efficiency of revenue administrations in Turkey and the world and responsibilities and activities of accounting profession

In this thesis, firstly the concept of tax administration, organisation of revenue administration in the public sector in Turkey and the World, their internal organisational structures and functions have been explained. Later, the activities of accounting profession, arrangement forms and functions of this profession in Turkey have been analysed. Finally, the Turkish Revenue Administration's efficiency in the tax collection process has been compared with the other countries, the activities and responsibilities of accounting profession have been evaluated.