Gümrük ve Ticaret Dergisi
Yazarlar: Serdar ÇİÇEK, Tufan KOÇER
Konular:Hukuk
Anahtar Kelimeler:Tax,Tax Notification,Tax Audit,Reconciliation
Özet: The aim of this study is to examine tax law regulations such as notification, audit and reconciliation which are of great importance for the healthy functioning of the taxation process, to minimize tax losses and to ensure the rapid entry of resources into the treasury, and to evaluate them from the perspective of taxpayers. In this context, the questionnaire was applied to the taxpayers registered in the Burdur tax office, which were subjected to notification, audit or reconciliation institutions, and the data obtained were analyzed with a computer-aided statistical package program. The main finding obtained as a result of the research is that the taxpayers' information regarding the notification, audit and reconciliation arrangements is insufficient and their perception of satisfaction against these regulations is low.