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Year 2013, Issue: 11, - , 20.04.2015

Gülsüm Gürler Hazman Yüksel Aksu

Abstract

The primary and the most important financing of public spending is taxes. The period from the initiation of these taxes to collection of these taxes imposed different costs on taxpayers and tax administration. The initial cost of the tax that occurs after imposing is a burden which is brought to person (taxpayer). The secondary cost of taxation is the effect that occurs on the market. Thirdly we call operational costs that are administrative costs and compliance costs, occur because of implementing tax system. Measuring the costs of taxation is important to measure the effectiveness of taxation. Although it is difficult to measure the costs of taxation, it is possible to evaluate this subject with managers in tax administration and to measure the costs of tax administration. In our study, referring to the operational costs, will try to make these costs to be more quantitative with the help of Mersin Tax Administration Department

Keywords

Operational Costs Administrative Costs Compliance Costs

References

  • AKÇA F. Nilgün B. (1999), “Vergi Maliyeti Üzerine”, Gazi Üniversitesi İİBF Dergisi, Cilt:1, Sayı: 1, 67-73.
  • AKTAN, Coşkun Can ve İstiklal Yaşar VURAL (2004), “Vergi Rekabeti,” Erciyes Üniversitesi İİBF Dergisi, Sayı:22, 1-18.
  • ALEXEEV, Michael, JANEBA, Eckhard ve Stefan OSBORNE (2004), “Taxation and Evasion in the Presence of Extortion by Organized Crime”, Journal of Comparative Economics, 32, 375–387.
  • ARIFF, Mohamed, ISMAIL, Zubaidah ve Alfred LOH (1997), “Compliance Costs of Corparate Income Taxation in Singapore”, Journal of Business Finance&Accounting, 24 (9), 1253-1268.
  • BENK, Serkan ve Ekrem KARAYILMAZLAR (2010), “Vergilemenin Operasyonel Maliyetleri: Kavramsal Bir Değerlendirme”, Maliye Dergisi, Sayı 159, 137-154.
  • DEMİR, Erol ve Alper DEMİR (2008), “Vergi Kaçırma Eğilim ve Uzlaşma”, İktisat, İşletme Finans Dergisi, 23(267), 61-69.
  • EICHFELDER, Sebastian and Chandal KEGELS (2012), “Compliance Costs Caused by Agency Action? Emprical Evidence and Implementation for Tax Compliance”, Journal of Economic Psychology, Avaible online 9 October 2012.
  • EVANS, Chris (2003), “Studying the Studies: An Overview of Recent Research into Taxation Operating Costs, eJournal of Tax Research, 64-92.
  • EVANS, Chris ve Binh TRAN-NAM (2002), Evaluating the Compliance Costs and Benefits of the Tax Value Method, Australian Taxation Studies Program Report, 1-24.
  • GEYS, Benny ve Jan VERMEIR (2008a), “The Political Cost of Taxation: New Evidence from German Popularity Ratings” , Electoral Studies 27, 633-648.
  • GEYS, Benny ve Jan VERMEIR (2008b), “Taxation and Presidential Approval: Separate Effects from Tax Burden and Tax Structure Turbulence?”, Public Choice 135, 301–317.
  • GÖKER, Zeliha (2008), “Vergi Rekabetinin Kamu Harcamalarına Etkisi ve Harcama Rekabeti”, Maliye Dergisi, Sayı 154, 121-134.
  • GUNZ, Sally, Alan MACNAUGHTON ve Karen WENSLEY (1996), “Measuring The Compliance Costs of Tax Expenditures: The Case of Research and Development Incentives”, Working Paper: 6, 1-47.
  • HANSSON, Asa (2007), “Taxpayers’ Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation in Sweden”, Int Tax Public Finan., 14, 563–582.
  • HETTICH, Walter ve Stanley L. WINER (1988), “ Economic and Political Foundations of Tax Structure”, The American Economic Review, 78 (4), 701-712.
  • HUDSON, John and Micheal GODWIN (2000), “The Compliance Costs of Collecting Direct Tax in the UK: An Analysis of PAYE and National Insurance, Journal of Public Economics, 77, 29-44.
  • KAU, James B. ve Paul H. RUBIN (2002), “The Growth of Government: Sources and Limits”, Public Choice No.113, 389-402.
  • KOPCZUK, Wojciech (2005), “Tax Bases, Tax Rates and the Elasticity of Reported Income”, Journal of Public Economics, 89, 2093–2119.
  • KWANG NG, Yew (1998), “The Optimal Size of Public Spending and the Distortionary Cost of Taxation”, Monash University, Department of Economics, Working Paper Series, 1-22.
  • LOMMERUD, Kjell E., SANDVIK, Bjorn ve Odd Rune STRAUME (2004), “ Good Jobs, Bad Jobs and Redistribution”, Scandinavian Journal of Economics 106 (4), 703–720.
  • MAYR, Thomas P. ve Raymond H. McGRATH (1997), “ Tramp Shipping: The Role of Taxation in International Resource Allocation”, Maritime Policy & Management: The Flagship Journal of International Shipping and Port Research, 24 (13), 261-283.
  • MESSINA, Michel and Peter WALTON (1998), The Impact of Government on Company Cash Flows in France and the United Kingdom, Journal of International Accounting, Auditing and Taxation, 7(2), 273-293.
  • ROBSON, Alex (2005), “The Cost of Taxation”, Perspective on Tax Reform (8), The Center for Independent Studies, Australia.
  • SAUMEN, Chattopadhyay ve Arindam DAS-GUPTA (2002), The Compliance Cost of the Personel Income Tax and Its Determinants, National Institute of Public Finance and Policy New Delhi.
  • SLEMROD, Joel (1989), “Optimal Taxation and Optimal Tax Systems”, NBER Working Paper No.38, 1-42.
  • SLEMROD, Joel B. ve Marsha BLUMENTHAL (1996), “The Income Tax Compliance Cost of Big Business”, Public Finance Review, 24, 411-438.
  • SLEMROD, Joel ve Nikki SORUM (1984), The Compliance Cost of the US Individual Income Tax System, National Bureau of Economic Research Working Paper, 1401, 1-38.
  • SLEMROD, Joel ve Shlomo (2002), “Tax Avoidance, Evasion and Administration”, Handbook of Public Economics, (3), (Ed: A.J. AVERBACH ve M. FELDSTEIN), Chapter: 22.
  • TRAN-NAM, Binh (2000), “The Implementation Costs of the GST in Australian: Concepts, Preliminary Estimates and Implications”, Journal of Australian Taxation, 2000, 331-343.
  • VAILLANCOURT, Francois ve Jason CLEMENS (2008), Compliance and Administrative Costs of Taxation in Canada, Chapter:3, The Fraser Institute, 55-102.
  • VELTHOVEN, Be Van and Frans Van WINDEN (1991), A Positive Model of Tax Reform, Public Choice, 72, 61-86.
  • YILDIRIM, Ali ve Hasan ŞİMŞEK (2000), Sosyal Bilimlerde Nitel Araştır-ma Yöntemleri, Ankara: Seçkin Yayıncılık.

VERGİLEMENİN OPERASYONEL MALİYETLERİ: MERSİN VERGİ İDARESİ BAŞKANLIĞI ÖRNEĞİ

Year 2013, Issue: 11, - , 20.04.2015

Gülsüm Gürler Hazman Yüksel Aksu

Abstract

Kamu harcamalarının birincil ve en önemli finansmanı vergilerdir. Bu vergilerin konulmasından tahsilatına kadar olan süreçte mükelleflere ve vergi idaresine bir kısım maliyetler yüklemektedir. Verginin konulmasından sonra oluşan ilk maliyet, verginin salındığı kişiye (mükellef) getirdiği yüktür. Vergilemenin ikinci maliyeti piyasa üzerinde oluşan etkidir. Üçüncüsü ise, operasyonel maliyetler dediğimiz vergi sisteminin uygulanması nedeniyle ortaya çıkan idari maliyetler ile uyum maliyetleridir. Vergileme de etkinliğin ölçülmesi için vergileme maliyetlerinin ölçülmesi önemlidir. Her ne kadar vergileme maliyetlerinin ölçümünü yapmak güç olsa da, vergi idaresi bünyesinde görev alan yöneticiler açısından konunun değerlendirmesini yapmak ve idari açıdan maliyetleri ölçmek mümkündür. Çalışmamızda operasyonel maliyetlerden bahsederek, bu maliyetleri Mersin Vergi İdaresi Başkanlığı nezdinde yapılan mülakat yardımıyla daha niceliksel hale getirmeye çalışacağız.

Keywords

Operasyonel Maliyetler İdari Maliyetler Uyum Maliyetleri

References

  • AKÇA F. Nilgün B. (1999), “Vergi Maliyeti Üzerine”, Gazi Üniversitesi İİBF Dergisi, Cilt:1, Sayı: 1, 67-73.
  • AKTAN, Coşkun Can ve İstiklal Yaşar VURAL (2004), “Vergi Rekabeti,” Erciyes Üniversitesi İİBF Dergisi, Sayı:22, 1-18.
  • ALEXEEV, Michael, JANEBA, Eckhard ve Stefan OSBORNE (2004), “Taxation and Evasion in the Presence of Extortion by Organized Crime”, Journal of Comparative Economics, 32, 375–387.
  • ARIFF, Mohamed, ISMAIL, Zubaidah ve Alfred LOH (1997), “Compliance Costs of Corparate Income Taxation in Singapore”, Journal of Business Finance&Accounting, 24 (9), 1253-1268.
  • BENK, Serkan ve Ekrem KARAYILMAZLAR (2010), “Vergilemenin Operasyonel Maliyetleri: Kavramsal Bir Değerlendirme”, Maliye Dergisi, Sayı 159, 137-154.
  • DEMİR, Erol ve Alper DEMİR (2008), “Vergi Kaçırma Eğilim ve Uzlaşma”, İktisat, İşletme Finans Dergisi, 23(267), 61-69.
  • EICHFELDER, Sebastian and Chandal KEGELS (2012), “Compliance Costs Caused by Agency Action? Emprical Evidence and Implementation for Tax Compliance”, Journal of Economic Psychology, Avaible online 9 October 2012.
  • EVANS, Chris (2003), “Studying the Studies: An Overview of Recent Research into Taxation Operating Costs, eJournal of Tax Research, 64-92.
  • EVANS, Chris ve Binh TRAN-NAM (2002), Evaluating the Compliance Costs and Benefits of the Tax Value Method, Australian Taxation Studies Program Report, 1-24.
  • GEYS, Benny ve Jan VERMEIR (2008a), “The Political Cost of Taxation: New Evidence from German Popularity Ratings” , Electoral Studies 27, 633-648.
  • GEYS, Benny ve Jan VERMEIR (2008b), “Taxation and Presidential Approval: Separate Effects from Tax Burden and Tax Structure Turbulence?”, Public Choice 135, 301–317.
  • GÖKER, Zeliha (2008), “Vergi Rekabetinin Kamu Harcamalarına Etkisi ve Harcama Rekabeti”, Maliye Dergisi, Sayı 154, 121-134.
  • GUNZ, Sally, Alan MACNAUGHTON ve Karen WENSLEY (1996), “Measuring The Compliance Costs of Tax Expenditures: The Case of Research and Development Incentives”, Working Paper: 6, 1-47.
  • HANSSON, Asa (2007), “Taxpayers’ Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation in Sweden”, Int Tax Public Finan., 14, 563–582.
  • HETTICH, Walter ve Stanley L. WINER (1988), “ Economic and Political Foundations of Tax Structure”, The American Economic Review, 78 (4), 701-712.
  • HUDSON, John and Micheal GODWIN (2000), “The Compliance Costs of Collecting Direct Tax in the UK: An Analysis of PAYE and National Insurance, Journal of Public Economics, 77, 29-44.
  • KAU, James B. ve Paul H. RUBIN (2002), “The Growth of Government: Sources and Limits”, Public Choice No.113, 389-402.
  • KOPCZUK, Wojciech (2005), “Tax Bases, Tax Rates and the Elasticity of Reported Income”, Journal of Public Economics, 89, 2093–2119.
  • KWANG NG, Yew (1998), “The Optimal Size of Public Spending and the Distortionary Cost of Taxation”, Monash University, Department of Economics, Working Paper Series, 1-22.
  • LOMMERUD, Kjell E., SANDVIK, Bjorn ve Odd Rune STRAUME (2004), “ Good Jobs, Bad Jobs and Redistribution”, Scandinavian Journal of Economics 106 (4), 703–720.
  • MAYR, Thomas P. ve Raymond H. McGRATH (1997), “ Tramp Shipping: The Role of Taxation in International Resource Allocation”, Maritime Policy & Management: The Flagship Journal of International Shipping and Port Research, 24 (13), 261-283.
  • MESSINA, Michel and Peter WALTON (1998), The Impact of Government on Company Cash Flows in France and the United Kingdom, Journal of International Accounting, Auditing and Taxation, 7(2), 273-293.
  • ROBSON, Alex (2005), “The Cost of Taxation”, Perspective on Tax Reform (8), The Center for Independent Studies, Australia.
  • SAUMEN, Chattopadhyay ve Arindam DAS-GUPTA (2002), The Compliance Cost of the Personel Income Tax and Its Determinants, National Institute of Public Finance and Policy New Delhi.
  • SLEMROD, Joel (1989), “Optimal Taxation and Optimal Tax Systems”, NBER Working Paper No.38, 1-42.
  • SLEMROD, Joel B. ve Marsha BLUMENTHAL (1996), “The Income Tax Compliance Cost of Big Business”, Public Finance Review, 24, 411-438.
  • SLEMROD, Joel ve Nikki SORUM (1984), The Compliance Cost of the US Individual Income Tax System, National Bureau of Economic Research Working Paper, 1401, 1-38.
  • SLEMROD, Joel ve Shlomo (2002), “Tax Avoidance, Evasion and Administration”, Handbook of Public Economics, (3), (Ed: A.J. AVERBACH ve M. FELDSTEIN), Chapter: 22.
  • TRAN-NAM, Binh (2000), “The Implementation Costs of the GST in Australian: Concepts, Preliminary Estimates and Implications”, Journal of Australian Taxation, 2000, 331-343.
  • VAILLANCOURT, Francois ve Jason CLEMENS (2008), Compliance and Administrative Costs of Taxation in Canada, Chapter:3, The Fraser Institute, 55-102.
  • VELTHOVEN, Be Van and Frans Van WINDEN (1991), A Positive Model of Tax Reform, Public Choice, 72, 61-86.
  • YILDIRIM, Ali ve Hasan ŞİMŞEK (2000), Sosyal Bilimlerde Nitel Araştır-ma Yöntemleri, Ankara: Seçkin Yayıncılık.
There are 32 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Gülsüm Gürler Hazman This is me

Yüksel Aksu This is me

Publication Date April 20, 2015
Published in Issue Year 2013 Issue: 11

Cite

APA Gürler Hazman, G., & Aksu, Y. (2015). VERGİLEMENİN OPERASYONEL MALİYETLERİ: MERSİN VERGİ İDARESİ BAŞKANLIĞI ÖRNEĞİ. Uluslararası İktisadi Ve İdari İncelemeler Dergisi(11). https://doi.org/10.18092/ijeas.59019
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