Defterdarlik Çalisanlarinin Vergi Algilari: Afyonkarahisar Örnegi/Tax Perceptions By Employees In State Tax Revenue Departments A Case Study In Afyonkarahisar

Taxes are the most important tool which is used by today's states to finance their public needs. Instead of risky options, states prefer to way which they can increase tax revenue easily by providing tax compliance between tax administration and taxpayers. Getting revenue office employee's...

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Bibliographic Details
Published in:Journal of management & economics 2015-01, Vol.22 (2), p.433
Main Author: Cansiz, Harun
Format: Article
Language:English
Subjects:
Case studies
Economic conditions
Employees
Income taxes
Justice
Perceptions
State taxes
Studies
Tax rates
Tax revenues
Online Access:Get full text
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Summary:Taxes are the most important tool which is used by today's states to finance their public needs. Instead of risky options, states prefer to way which they can increase tax revenue easily by providing tax compliance between tax administration and taxpayers. Getting revenue office employee's opinion about providing tax compliance is an important step in this regard. In this study answers are seek for 23 questions about general perceptions of the tax, thoughts on tax evasion, appearance of the processed tax crime, improvement of tax awareness, perception of the tax legislation, to encourage of employees. First of all, the turkish tax system for taxpayers who remain unregistered is difficult to understand and has quite high tax rates and low perception of justice. Secondly, because perception of justice about the basic principles of taxation is low, taxpayers don't want to pay the taxes by submitting various reasons. Finally, it seems that the structural reforms in tax administration carried out in recent years make a implied negative effect on employees for uncertainty.
ISSN:1302-0064
2458-8253