Yüksek LisansAçık Erişim

Significance and function of tax intellegance to uncover of taxable revenues

2012
0 görüntülenme
0 i̇ndirme
Danışman: Yrd. Doç. Dr. Neslihan Coşkun Karadağ

Özet (EN)

In this study interwieved to intelligence activities of the tax and result of them which they executing by Revenue Administration for determine to hidden revenues not paying or less paying of tax with aim of hidden of revenues which is depending to tax, forms of that, and legal obligations of in case of determining.In Turkish Tax system adopted of net increases and sourches synthesis and trying to determine to all revenues and take under taxes. Declaration of bases is valid in our Country and taxpayers trying to hidden of their gained revenues with mentalite of resistance against to tax inherently. In this atmosphere of conflict of interest between goverment and taxpayers, Revenue Administration is trying to uncover to hidden revenues and take over the tax on that by legal enforcement power and using to technological sources.Observed that; decreasing to off record eceonomical acts, inreasing of level of suitable for taxing after decreasing to resist against to tax of taxpayers, on result of intellegence acts on procedure which is determined as analysis period which they may constent as a data for interwieving of taxes about collecting of information under cover of current provisions for legal entity and natural persons hidden or clear datum.

Yazar

Dr. Mehmet Çiftçi

Bu Yayına Nasıl Atıf Yapılır

Mehmet Çiftçi (Master Thesis). Significance and function of tax intellegance to uncover of taxable revenues, 2012, Çukurova University.

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