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The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers

Yıl 2015, Cilt: 23 Sayı: 23, 25 - 54, 31.01.2015

Öz

As the importance of taxpayers’ rights and obligations rises, the analysis of the extent to what taxpayers and the employees of revenue authority (RA) are aware of taxpayer rights and obligations and to what extent they comply with them increases in importance. The present study aims to evaluate this issue based on the opinions of Tokat Tax Office (TTO) employees and employs qualitative research methodology. According to the research results,it is understood that there is a certain level of consciousness and knowledge regarding taxpayer rights and obligations in Turkey. However, it is clear such knowledge and consciousness are not at a sufficient level and there is need for more studies on this subject in order to reach the desired level.

Kaynakça

  • Arslan, C.B. (2008), “The Evaluation of Taxpayer Obligations in terms of Purpose and Scope”, e-Financial Guide. October-December, 42.
  • Bentley, D. (1998), “Classifying Taxpayers’ Rights”, Taxpayers’ Rights: An International Perspective, (Ed: Bentley, D.). Adelaide: Hyde Park Press.
  • Bentley, D. (2002), “The Significance of Declarations of Taxpayers' Rights and Global Standards for the Delivery of Tax Services by Revenue Authorities”, Law Papers, Bond University Law Faculty Publication.
  • Brzeziński, B. (2010), “Taxpayers’ Rights: Some Theoretical Issues”, <http://www.profinfo.pl/img/401/pdf40146684_5.pdf>, 20.12.2014.
  • Buyrukoğlu, S. & İ. Eresa (2012), “The Place and Importance of Taxpayer Rights in Creating Tax Awareness”, Tax World, (375), 17-127.
  • Çetin, G. & R. Gökbunar (2010), “The Tax Administration Employees Perspective Regarding the Taxpayers Rights”, Management and Economics, 17(1), 23-46.
  • Dönmez, R. (2004), “Taxpayer Rights: The Reasons for Emergence and an Attempt for Conceptualization”, Journal of Approach, April, 12(36).
  • Egeli, H. & M. Dağ (2012), “Taxpayers’’ Rights with Special Reference to Turkish Tax Law”, Journal of Finance, July-December, (163), 130-146.
  • Er, S. (2011), “Taxpayers’ Rights and Public Sector Practices”, Journal of Court of Accounts, April-June, (81), 3-32.
  • Erol, A. (2011), “Evaluation of Taxpayer Rights and Global Values and the Situation in Turkey”, Journal of Tax Affairs, 8(89), 18-28.
  • Gerçek, A. (2006), “Taxpayers’ Rights and Survey of the Situation in Turkey”, Journal of Tax Affairs, (209), 121-149.
  • Gerçek, A. (2009), “Reconstruction of Revenue Administration and Tax Audit: Past, Today, and Future”, Journal of Tax Affairs, November, (254), 3-52.
  • Gökbel, D. (2000), Taxpayer Rights, Anadolu University Institute of Social Sciences, Unpublished Doctoral Thesis, Eskişehir.
  • Kızılot, Ş. & M. Taş (2011), Tax Law and Turkish Tax System, Ankara: Yaklaşım Publishing.
  • Miles M. & A. Huberman (1994), Qualitative Data Analysis (2nd Ed.), Thousand Oaks, Sage.
  • OECD (2002), Taxpayers’ Rights and Obligations-Practice Note, OECD.
  • OECD (2003), Taxpayers’ Rights and Obligations-Practice Note, OECD.
  • Öz, E. & B. Karakurt (2007), “Restructuring of Turkish Administration and Final Position”, Journal of Financial, Political, and Economic Commentaries, 44(510), 80-90.
  • The Republic of Turkey Ministry of Finance (2002), Search for Effectiveness in Revenue Administration, OECD-EU Best Practices, Ankara: European Union Affairs and Foreign Relations Department.

The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers

Yıl 2015, Cilt: 23 Sayı: 23, 25 - 54, 31.01.2015

Öz

As the importance of taxpayers’ rights and obligations rises, the analysis of the extent to what taxpayers and the employees of revenue authority (RA) are aware of taxpayer rights and obligations and to what extent they comply with them increases in importance. The present study aims to evaluate this issue based on the opinions of Tokat Tax Office (TTO) employees and employs qualitative research methodology. According to the research results,it is understood that there is a certain level of consciousness and knowledge regarding taxpayer rights and obligations in Turkey. However, it is clear such knowledge and consciousness are not at a sufficient level and there is need for more studies on this subject in order to reach the desired level.

Kaynakça

  • Arslan, C.B. (2008), “The Evaluation of Taxpayer Obligations in terms of Purpose and Scope”, e-Financial Guide. October-December, 42.
  • Bentley, D. (1998), “Classifying Taxpayers’ Rights”, Taxpayers’ Rights: An International Perspective, (Ed: Bentley, D.). Adelaide: Hyde Park Press.
  • Bentley, D. (2002), “The Significance of Declarations of Taxpayers' Rights and Global Standards for the Delivery of Tax Services by Revenue Authorities”, Law Papers, Bond University Law Faculty Publication.
  • Brzeziński, B. (2010), “Taxpayers’ Rights: Some Theoretical Issues”, <http://www.profinfo.pl/img/401/pdf40146684_5.pdf>, 20.12.2014.
  • Buyrukoğlu, S. & İ. Eresa (2012), “The Place and Importance of Taxpayer Rights in Creating Tax Awareness”, Tax World, (375), 17-127.
  • Çetin, G. & R. Gökbunar (2010), “The Tax Administration Employees Perspective Regarding the Taxpayers Rights”, Management and Economics, 17(1), 23-46.
  • Dönmez, R. (2004), “Taxpayer Rights: The Reasons for Emergence and an Attempt for Conceptualization”, Journal of Approach, April, 12(36).
  • Egeli, H. & M. Dağ (2012), “Taxpayers’’ Rights with Special Reference to Turkish Tax Law”, Journal of Finance, July-December, (163), 130-146.
  • Er, S. (2011), “Taxpayers’ Rights and Public Sector Practices”, Journal of Court of Accounts, April-June, (81), 3-32.
  • Erol, A. (2011), “Evaluation of Taxpayer Rights and Global Values and the Situation in Turkey”, Journal of Tax Affairs, 8(89), 18-28.
  • Gerçek, A. (2006), “Taxpayers’ Rights and Survey of the Situation in Turkey”, Journal of Tax Affairs, (209), 121-149.
  • Gerçek, A. (2009), “Reconstruction of Revenue Administration and Tax Audit: Past, Today, and Future”, Journal of Tax Affairs, November, (254), 3-52.
  • Gökbel, D. (2000), Taxpayer Rights, Anadolu University Institute of Social Sciences, Unpublished Doctoral Thesis, Eskişehir.
  • Kızılot, Ş. & M. Taş (2011), Tax Law and Turkish Tax System, Ankara: Yaklaşım Publishing.
  • Miles M. & A. Huberman (1994), Qualitative Data Analysis (2nd Ed.), Thousand Oaks, Sage.
  • OECD (2002), Taxpayers’ Rights and Obligations-Practice Note, OECD.
  • OECD (2003), Taxpayers’ Rights and Obligations-Practice Note, OECD.
  • Öz, E. & B. Karakurt (2007), “Restructuring of Turkish Administration and Final Position”, Journal of Financial, Political, and Economic Commentaries, 44(510), 80-90.
  • The Republic of Turkey Ministry of Finance (2002), Search for Effectiveness in Revenue Administration, OECD-EU Best Practices, Ankara: European Union Affairs and Foreign Relations Department.
Toplam 19 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Deniz Şahin

Elvan Cenikli

Yayımlanma Tarihi 31 Ocak 2015
Gönderilme Tarihi 27 Ocak 2015
Yayımlandığı Sayı Yıl 2015 Cilt: 23 Sayı: 23

Kaynak Göster

APA Şahin, D., & Cenikli, E. (2015). The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers. Sosyoekonomi, 23(23), 25-54. https://doi.org/10.17233/se.64578
AMA Şahin D, Cenikli E. The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers. Sosyoekonomi. Ocak 2015;23(23):25-54. doi:10.17233/se.64578
Chicago Şahin, Deniz, ve Elvan Cenikli. “The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers”. Sosyoekonomi 23, sy. 23 (Ocak 2015): 25-54. https://doi.org/10.17233/se.64578.
EndNote Şahin D, Cenikli E (01 Ocak 2015) The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers. Sosyoekonomi 23 23 25–54.
IEEE D. Şahin ve E. Cenikli, “The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers”, Sosyoekonomi, c. 23, sy. 23, ss. 25–54, 2015, doi: 10.17233/se.64578.
ISNAD Şahin, Deniz - Cenikli, Elvan. “The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers”. Sosyoekonomi 23/23 (Ocak 2015), 25-54. https://doi.org/10.17233/se.64578.
JAMA Şahin D, Cenikli E. The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers. Sosyoekonomi. 2015;23:25–54.
MLA Şahin, Deniz ve Elvan Cenikli. “The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers”. Sosyoekonomi, c. 23, sy. 23, 2015, ss. 25-54, doi:10.17233/se.64578.
Vancouver Şahin D, Cenikli E. The Views of Tokat Tax Office Employees Regarding the Rights and Obligations of Taxpayers. Sosyoekonomi. 2015;23(23):25-54.