DoctorateOpen Access

The analysis of the Turkish tax administration on terms of its organizational structure and functions

2019
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Advisor: Prof. Dr. Recai Dönmez

Abstract (EN)

In this thesis aiming at finding the answers of the questions such as "What are the motives behind the transformation in the organizational structure of the Turkish Tax Administration, realized by the law numbered 5345?", "To what extent did this amendments in legislation reflect on the practise?", qualitative research methods are followed and methods of data collecting like survey, interwiev and document analysis are used. The research was carry out at the Eskişehir Tax Administration, to analize the pilot scheme set forth as a new organization model in 2015. In the research, a holistic analysis was made by handling the organizational structure and functions of the Turkish Tax Administration in theoretical, legal base and practice. It's explained that the organizations established for a specific aim have gone through transformations in terms of structure, technology and human resources. It's theorized that the alteration arising from the factors such " Responses to the transformations of approachs in the public administration" and "The Idee of finding solutions to the problems of tax administrations" caused changes on the legislation, functions and organizational structure. Keywords: Tax administration, Organization, Function, Organizational transformation, Qualitative research

Author

Dr. Duygu Ersoy

How to Cite

Duygu Ersoy (Doctorate thesis). The analysis of the Turkish tax administration on terms of its organizational structure and functions, 2019, Anadolu University.

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