Tax disagreement solution ways at administrative phase in companies and Gaziantep case

ABSTRACTTAX DISAGREEMENT SOLUTION WAYS AT ADMINISTRATIVE PHASE INCOMPANIES AND GAZIANTEP CASEKUTLAR, İsmailM.A. Thesis, Department of Business AdministrationSupervisor: Assist. Yrd. Doç. Dr. Mehmet CivanJune 2005, 114 pagesTax is an economical value taken by force for public service response by government usinghis sovereignty power. At this context, government point of view, the give more publicservice, the gets more tax but taxpayer point of view, the more increase their income, the lessgive tax. Because of these two profit conflict, sometimes tax disagreements occur. The aimsof this thesis are to find out the reasons of tax disagreements and to analyze the solutions wayat administrative phase. For these aims a questionnaire study was done on the accountants inthe Gaziantep. For questionnaire study, 100 accountants were selected randomly among the500 accountants and the 250 intern accountants in the 1056 accountants registered to theUnion of Chambers of Certified Public Accounts of Gaziantep. With the results of thisquestionnaire, reasons of tax disagreement defined and a solution manual was proposed fortax disagreement.Keywords: Tax Disagreement, Aggrement, Tax errors, Administrative of tax