The effect of autonomy of revenue administration on tax loses and evasions

Autonomous revenue administration model have been adopted by some counties including Turkey as an alternative model for improved revenue administration. The model is usually seen as possible solution to problems such as low rates of tax complians, high tax avoidance and evasion, in effective tax administration staff, corruption and as a result tax revenue loses. This dissertation discusses autonomous revenue administration model in the perspective of the level of success to tackle these problems. It analyses features of the model, examines reasons why autonomy was given to tax administrations and explores the extend to which the success of the model can be evaluated. The dissertation also reveals the data collection difficulties in evaluating the success of model and the problem of attributing changes in performance to this model. The dissertation concludes that while there are subjective perceptions that the model has led to improved administrative performance and has spurred modernization, there is no objective analysis that authonomous revenue administration have performed better.Keywords: Authonomous Revenue Administration, Tax Revenue Loses, Adminisrative Performance.