The consept of tax management it's organisation and the problem of effectiveness in respect to our country

11 SUMMARY The Tax Management is a subgroup of the Fiscal Administration that is to bu found in the Public Administration. Tax Management as a concept is used in two ways, firstly as a process and secondly as an organisation. We will specify our research on Tax Management in terms of organisation and will examine its effect and outcomes. The types of organising Tax Management vary from country to country. The common way of organising, is the one that is seperated and independent from the Fiscal administration. In the headquarters, thes is administered by the Ministry itself or the Under-Secretary. In the Province it is administered bye the local offices. Tax Management has some functions. The success in fulfilling the needs o these functions can be interpreted (expreesed) as the effectiveness of the Management. In contrary to other countries, the Tax Management in our country is organised in one headoffice that is in the administrative centre and in Province and town offices that are all over Turkey. This on its part brings serious problems on its application and is therefore the reason for the shortcome of the effectiveness in Tax Management. In this recearch, problems coming out of the organizing of Tax Management will be dealt with and proposals and suggestions will bi offered.