Vergi Maliyeti Üzerine

F. Nilgün Balkaya Akça

Year 1999, Volume: 1 Issue: 1, 67 - 73, 01.06.1999

Abstract

There are two types of costs in taxation. The administration costs are described the costs to the public sector and should include the full resourse cost to the public sector of operating each taxes. The compliance costs are described the taxpayer's or third party's (e.g. employers, financial institutions etc.) costs on meeting the requirements of the tax system and include value of the time spend on tasks related to tax returns, paid fees to tax advisers and other expenses on books, computer programmes etc. Taxpayers may suffer from psychic cost, like as anxiety, in complying with their tax obligations. This cost must be taken in consideration in taxation even if it's immeasurable.The two together are referred to as the total operating costs of taxation. Generally, the lowness of the cost of taxation implies the better tax system. A tax administration should be careful to minimize not only own costs, but also the costs which are borne by taxpayers.This latter costs often tend to be ignored. If administration costs are high, public resources are wasted and if compliance costs are high, tax avoidance and tax evasion may increase.Some provisions load cost to both the taxpayer and tax administration while some provisions load cost to the taxpayer or tax administration. It's an important problem which one of taxpayers or tax administration is selected to load taxation costs. Because of these reasons, the administration costs must be chosen: Firstly, the administration costs are covered by public revenues which are equally provided from taxpayers. Secondly, the compliance costs may create more taxpayer's unwillingness than the administration costs do. Thirdly, it's harder to measure the compliance costs than the administration costs. Therefore there is propensity to ignore it.As a result, both of the compliance and administration costs are important factor to evaluate the tax system. For every new tax provision, these costs are taken into account.