Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi
Yazarlar: Cahit ŞANVER, S.ateş OKTAR
Konular:-
Anahtar Kelimeler:Tax law,Tax security measures,Ba-Bs reports
Özet: State system cannot work without economic resources derived from taxes. The main fiscal purpose of taxation is to provide optimum tax revenue. Tax security measures are an institution that provides self-audits of taxpayers. To prevent tax loses and leakages in Turkish tax system, there is a need tax security measures to be placed in the tax system. Ba and Bs declarations, which is authority of the Ministry of Finance, which has been brought is a general tax security measure. In this study first, tax security measures have been identified, then about Ba and Bs reports and application are given. Finally, the Ba and Bs reports’ effectiveness of the tax security measures tried to be determined by empirical research. As a result of this study, Ba and Bs reports in the Turkish tax system is an effective tax security measure and as such should be included in an effective tax system, the tax is concluded that the security measures
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