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Evaluation of Efficiency in Turkish Tax Audit System after Structural Reform via Window Analysis

Yıl 2024, Cilt: 19 Sayı: 3, 983 - 1001, 01.12.2024
https://doi.org/10.17153/oguiibf.1407153

Öz

This study evaluates the efficiency of the tax audit system in Türkiye after the structural reform using window analysis. The efficiency level of the system from 2011 to 2022 is calculated with input variables (number of audit staff and active taxpayers) and output variables (number of taxpayers audited and collection/accrual ratio). The results show that the system was efficient in 2011-2015 but declined in 2016-2022. Despite more audit personnel, the collection/accrual ratio did not improve. The study suggests ways to increase the system’s efficiency and provides insights for future research.

Kaynakça

  • Ahmadi, E., Zayanderoodi, M., Raeispour, A., & Shakibaee, A. (2018). The efficiency of the taxation system for the provinces of Iran by separation of tax bases: DEA approach. Iranian Journal of Economic Research, 22(73), 83-106. https://doi.org/10.22054/ijer.2018.8299
  • Akal, Z. (2005). İşletmelerde Performans Ölçüm ve Denetimi: Çok Yönlü Performans Göstergeleri, Milli Prodüktivite Merkezi Publications.
  • Akdoğan, A. (2011). Vergi Hukuku ve Türk Vergi Sistemi, Ankara: Gazi Publications.
  • Alm, J., & Duncan, D. (2014). Estimating tax agency efficiency. Public Budgeting&Finance, 34(3), 92-110. https://doi.org/10.1111/pbaf.12043
  • Anastasiou, A., Kalligosfyris, C., & Kalamara, E. (2023). Measuring tax administrations efficiency using DEA: evidence from 26 European Countries. International Journal of Computational Economics and Econometrics, 13(1), 61-109. https://doi.org/10.1504/IJCEE.2023.127311
  • Aparicio, J., Cordero, J. M., & Díaz-Caro, C. (2020). Efficiency and productivity change of regional tax offices in Spain: an empirical study using Malmquist–Luenberger and Luenberger Indices. Empirical Economics, 59(3), 1403-1434. https://doi.org/10.1007/s00181-019-01667-8
  • Arslan, M., & Biniş, M. (2014). Vergi denetiminde bir etkinlik sorunu olarak mükellef seçimi. 29. Türkiye Maliye Sempozyumu Tebliğler Kitabı, 443-462.
  • Askari, A., & Charkhkar, M. (2015). The determination and assessment of the relational efficiency indicators of Tehran city’s and province’s tax affairs general directorates with data envelope analysis approach (DEA). Journal of Tax Research, 23(27), 35-62.
  • Asmild, M., Paradi, J. C., Aggarwall, V., & Schaffnit, C. (2004). Combining DEA window analysis with the Malmquist index approach in a study of the Canadian banking industry. Journal of Productivity Analysis, 21, 67-89. https://doi.org/10.1023/B:PROD.0000012453.91326.ec
  • ATAF (2021). Evaluation of tax administration efficiency: data envelope analysis (DEA). An ATAF Research Paper. http://dx.doi.org/10.2139/ssrn.3865048
  • Banker, R. D., Charnes, A., Cooper, W. W., Swarts, J., & Thomas, D. (1989). An introduction to DEA with some of its models and their uses. Research in Governmental Nonprofit Accounting, 5(1), 125-163.
  • Barros, C. P. (2005). Performance measurement in tax offices with a stochastic frontier model. Journal of Economic Studies, 32(6), 497-510. https://doi.org/10.1108/01443580510631388
  • Barros, C. P. (2007). Technical and allocative efficiency of tax offices: a case study. International Journal of Public Sector Performance Management, 1(1), 41-61. https://doi.org/10.1504/IJPSPM.2007.013838
  • Beşel, F. (2017). Türkiye’de vergi denetiminin çeşitli göstergeler ile analizi. Sayıştay Dergisi, 107, 65-98.
  • Bilgin, K. U. (2004). Kamu Performans Yönetimi: Memur Hak ve Yükümlülüklerinin Performansa Etkisi. Ankara: Türkiye ve Ortadoğu Amme İdaresi Enstitüsü.
  • Biswal, P., & Rout, H. S. (2021). Tax collection efficiency of Indian states: a DEA approach. Orissa Journal of Commerce, 42(1), 78-91.
  • Boussofiane, A., Dyson, R. G., & Thanassoulis, E. (1991). Applied DEA. European Journal of Operational Research, 52(1), 1-15. https://doi.org/10.1016/0377-2217(91)90331-O
  • Can, İ. (2003). Ekonomik krizlere karşı uygulanması gereken vergi politikası. Maliye Dergisi, 142, 69-107.
  • Ceylan, M. A., & Tunalı, A. (2011). 646 sayılı KHK sonrası bir değerlendirme:‘Vergi Denetim Kurulu’kuruluş amacına ne kadar hizmet edebilecek?. Vergi Dünyası, 360, 27-32.
  • Charnes, A., Clark, C. T., Cooper, W. W., & Golany, B. (1985). A developmental study of DEA in measuring the efficiency of maintenance units in the U.S. Air Forces. Annals of Operations Research, 2(1), 95-112. https://doi.org/10.1007/BF01874734
  • Charnes, A., Cooper, W. W., Golany, B., Learner, D. B., Phillips, F. Y., & Rousseau, J. (1994). A Multiperiod Analysis of Market Segments and Brand Efficiency in the Competitive Carbonated Beverage Industry. A. Charnes, W. W. Cooper, A. Y. Lewin & L. M. Seiford (ed.), In DEA: Theory, Methodology, and Applications. Dordrecht: Springer Netherlands, 145-165. https://doi.org/10.1007/978-94-011-0637-5_8
  • Cooper, W. W., Seiford, L. M., & Tone, K. (2007). DEA: A Comprehensive Text with Models, Applications, References and DEA-Solver Software. New York: Springer. https://doi.org/10.1007/978-0-387-45283-8
  • Cullinane, K., Song, D.-W., Ji, P., & Wang, T.-F. (2004). An application of DEA windows analysis to container port production efficiency. Review of Network Economics, 3(2), 184-206. https://doi.org/10.2202/1446-9022.1050
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Yapısal Reform Sonrası Türk Vergi Denetim Sisteminde Etkinliğin Pencere Analizi ile Değerlendirilmesi

Yıl 2024, Cilt: 19 Sayı: 3, 983 - 1001, 01.12.2024
https://doi.org/10.17153/oguiibf.1407153

Öz

Bu çalışma, pencere analizi kullanarak yapısal reform sonrasında Türkiye'deki vergi denetim sisteminin etkinliğini değerlendirmektedir. Sistemin 2011-2022 yılları arasındaki etkinlik düzeyi, girdi değişkenleri (denetim personeli ve aktif mükellef sayısı) ve çıktı değişkenleri (denetlenen mükellef sayısı ve tahsilat/tahakkuk oranı) ile hesaplanmıştır. Sonuçlar, sistemin 2011-2015 döneminde etkin olduğunu, ancak etkinliğin 2016-2022 döneminde azaldığını göstermektedir. Daha fazla denetim personeline rağmen tahsilat/tahakkuk oranı iyileşmemiştir. Çalışma, sistemin etkinliğini artırmanın yollarını önermekte ve gelecekteki araştırmalar için iç görüler sağlamaktadır.

Kaynakça

  • Ahmadi, E., Zayanderoodi, M., Raeispour, A., & Shakibaee, A. (2018). The efficiency of the taxation system for the provinces of Iran by separation of tax bases: DEA approach. Iranian Journal of Economic Research, 22(73), 83-106. https://doi.org/10.22054/ijer.2018.8299
  • Akal, Z. (2005). İşletmelerde Performans Ölçüm ve Denetimi: Çok Yönlü Performans Göstergeleri, Milli Prodüktivite Merkezi Publications.
  • Akdoğan, A. (2011). Vergi Hukuku ve Türk Vergi Sistemi, Ankara: Gazi Publications.
  • Alm, J., & Duncan, D. (2014). Estimating tax agency efficiency. Public Budgeting&Finance, 34(3), 92-110. https://doi.org/10.1111/pbaf.12043
  • Anastasiou, A., Kalligosfyris, C., & Kalamara, E. (2023). Measuring tax administrations efficiency using DEA: evidence from 26 European Countries. International Journal of Computational Economics and Econometrics, 13(1), 61-109. https://doi.org/10.1504/IJCEE.2023.127311
  • Aparicio, J., Cordero, J. M., & Díaz-Caro, C. (2020). Efficiency and productivity change of regional tax offices in Spain: an empirical study using Malmquist–Luenberger and Luenberger Indices. Empirical Economics, 59(3), 1403-1434. https://doi.org/10.1007/s00181-019-01667-8
  • Arslan, M., & Biniş, M. (2014). Vergi denetiminde bir etkinlik sorunu olarak mükellef seçimi. 29. Türkiye Maliye Sempozyumu Tebliğler Kitabı, 443-462.
  • Askari, A., & Charkhkar, M. (2015). The determination and assessment of the relational efficiency indicators of Tehran city’s and province’s tax affairs general directorates with data envelope analysis approach (DEA). Journal of Tax Research, 23(27), 35-62.
  • Asmild, M., Paradi, J. C., Aggarwall, V., & Schaffnit, C. (2004). Combining DEA window analysis with the Malmquist index approach in a study of the Canadian banking industry. Journal of Productivity Analysis, 21, 67-89. https://doi.org/10.1023/B:PROD.0000012453.91326.ec
  • ATAF (2021). Evaluation of tax administration efficiency: data envelope analysis (DEA). An ATAF Research Paper. http://dx.doi.org/10.2139/ssrn.3865048
  • Banker, R. D., Charnes, A., Cooper, W. W., Swarts, J., & Thomas, D. (1989). An introduction to DEA with some of its models and their uses. Research in Governmental Nonprofit Accounting, 5(1), 125-163.
  • Barros, C. P. (2005). Performance measurement in tax offices with a stochastic frontier model. Journal of Economic Studies, 32(6), 497-510. https://doi.org/10.1108/01443580510631388
  • Barros, C. P. (2007). Technical and allocative efficiency of tax offices: a case study. International Journal of Public Sector Performance Management, 1(1), 41-61. https://doi.org/10.1504/IJPSPM.2007.013838
  • Beşel, F. (2017). Türkiye’de vergi denetiminin çeşitli göstergeler ile analizi. Sayıştay Dergisi, 107, 65-98.
  • Bilgin, K. U. (2004). Kamu Performans Yönetimi: Memur Hak ve Yükümlülüklerinin Performansa Etkisi. Ankara: Türkiye ve Ortadoğu Amme İdaresi Enstitüsü.
  • Biswal, P., & Rout, H. S. (2021). Tax collection efficiency of Indian states: a DEA approach. Orissa Journal of Commerce, 42(1), 78-91.
  • Boussofiane, A., Dyson, R. G., & Thanassoulis, E. (1991). Applied DEA. European Journal of Operational Research, 52(1), 1-15. https://doi.org/10.1016/0377-2217(91)90331-O
  • Can, İ. (2003). Ekonomik krizlere karşı uygulanması gereken vergi politikası. Maliye Dergisi, 142, 69-107.
  • Ceylan, M. A., & Tunalı, A. (2011). 646 sayılı KHK sonrası bir değerlendirme:‘Vergi Denetim Kurulu’kuruluş amacına ne kadar hizmet edebilecek?. Vergi Dünyası, 360, 27-32.
  • Charnes, A., Clark, C. T., Cooper, W. W., & Golany, B. (1985). A developmental study of DEA in measuring the efficiency of maintenance units in the U.S. Air Forces. Annals of Operations Research, 2(1), 95-112. https://doi.org/10.1007/BF01874734
  • Charnes, A., Cooper, W. W., Golany, B., Learner, D. B., Phillips, F. Y., & Rousseau, J. (1994). A Multiperiod Analysis of Market Segments and Brand Efficiency in the Competitive Carbonated Beverage Industry. A. Charnes, W. W. Cooper, A. Y. Lewin & L. M. Seiford (ed.), In DEA: Theory, Methodology, and Applications. Dordrecht: Springer Netherlands, 145-165. https://doi.org/10.1007/978-94-011-0637-5_8
  • Cooper, W. W., Seiford, L. M., & Tone, K. (2007). DEA: A Comprehensive Text with Models, Applications, References and DEA-Solver Software. New York: Springer. https://doi.org/10.1007/978-0-387-45283-8
  • Cullinane, K., Song, D.-W., Ji, P., & Wang, T.-F. (2004). An application of DEA windows analysis to container port production efficiency. Review of Network Economics, 3(2), 184-206. https://doi.org/10.2202/1446-9022.1050
  • Çavdar, F. (2019). Türkiye ve Amerika Birleşik Devletleri’ndeki vergi denetimi uygulamalarının karşılaştırılması. Trakya Üniversitesi Sosyal Bilimler Dergisi, 21, 127-140. https://doi.org/10.26468/trakyasobed.452076
  • De Carvalho Couy, J. P. (2015). Assessing tax inspection performance: a DEA on Brazilian federal tax offices. (unpublished master thesis), KDI School, https://archives.kdischool.ac.kr/handle/11125/30586
  • Demircan Siverekli, E. (2003). Vergilendirmenin ekonomik büyüme ve kalkınmaya etkisi. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, (21), 97-116.
  • Demirkol, C. (2020). Vergi Denetim Kurulu Başkanlığının kurulmasının vergi denetimi ve tahsilatı ilişkisine etkisi. (unpublished master thesis), Bilecik Şeyh Edebali Üniversitesi.
  • Dyson, R. G., Allen, R., Camanho, A. S., Podinovski, V. V., Sarrico, C. S., & Shale, E. A. (2001). Pitfalls and protocols in DEA. European Journal of Operational Research, 132(2), 245-259. https://doi.org/10.1016/S0377-2217(00)00149-1
  • Ergen, Z., & Kilinçkaya, L. (2014). Türkiye'de vergi denetim sistemi ve sistemin aksaklıklarının değerlendirilmesi. Sosyoekonomi, 21(21), 281-304. https://doi.org/10.17233/se.02348
  • Feizpour, M. A., Salehi Firozabadi, G., & Baghaipoor, M. (2013). Tax efficiency differences in Iran’s provinces. Journal Of Economics Regional Development, 20(6), 181-204. https://doi.org/10.22067/erd.v20i6.43103
  • Fernandes, L., & Sousa, M. (2018). Eficiência tributária municipal e seus determinantes: uma abordagem semi-paramétrica via regressão beta. Pesquisa Operacional para o Desenvolvimento, 10(3), 160-178. https://doi.org/10.4322/podes.2018.011
  • Førsund, F. R., Kittelsen, S. A., & Lindseth, F. (2005). Efficiency and productivity of Norwegian tax offices. (Memorandum 29/2005), University of Oslo, Department of Economics.
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  • Fuentes, R., & Lillo-Bañuls, A. (2015). Smoothed bootstrap malmquist index based on DEA model to compute productivity of tax offices. Expert Systems with Applications, 42(5), 2442-2450. http://dx.doi.org/10.1016/j.eswa.2014.11.002
  • Gelir İdaresi Başkanlığı 2011-2022 Yılları Faaliyet Raporları, https://www.gib.gov.tr/kurumsal/stratejik-yonetim/faaliyet-raporlari. Accessed 2 August 2023.
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  • Gez, H. (2011). Türkiye’de kayıt dışı ekonominin önlenmesinde vergi denetiminin rolü ve Afyonkarahisar ilinde faaliyet gösteren mükelleflere yönelik bir uygulama. (unpublished master thesis), Afyon Kocatepe Üniversitesi. Golany, B., & Roll, Y. (1989). An application procedure for DEA. Omega, 17(3), 237-250. https://doi.org/10.1016/0305-0483(89)90029-7
  • Gomes Cabello, O., Eduardo Gaio, L., & Jose Rezende, A. (2019). State value-added tax collection efficiency in Brazil. Advances in Scientific Applied Accounting, 12(3), 22-38. https://doi.org/10.14392/asaa.2019120302
  • González, X. M., & Miles, D. (2000). Eficiencia en la inspección de hacienda. Revista de Economía Aplicada, 8(24), 203-219.
  • Hazine ve Maliye Bakanlığı 2011 Faaliyet Raporu, https://ms.hmb.gov.tr/uploads/2018/10/Maliye-Bakanl%C4%B1%C4%9F%C4%B1-2011-Y%C4%B1l%C4%B1-Faaliyet-Raporu.pdf. Accessed 2 August 2023.
  • Huang, S.-H., Yu, M.-M., Hwang, M.-S., Wei, Y.-S., & Chen, M.-H. (2017). Efficiency of tax collection and tax management in Taiwan's local tax offices. Pacific Economic Review, 22(4), 620-648.
  • Jansen, A., Mackenzie, O. K., & Steyn, W. (2022). Property taxation and efficiency scores of metropolitan municipalities in South Africa. African Multidisciplinary Tax Journal, 2022(1), 42-60. https://doi.org/10.47348/AMTJ/V2/i1a3
  • Jenkins, L., & Anderson, M. (2003). A multivariate statistical approach to reducing the number of variables in DEA. European Journal of Operational Research, 147(1), 51-61. https://doi.org/10.1016/S0377-2217(02)00243-6
  • Katharaki, M., & Tsakas, M. P. (2010). Assessing the efficiency and managing the performance of Greek tax offices. Journal of Advances in Management Research, 7, 58-75. https://doi.org/10.1108/09727981011042856
  • Kesik, A. (2005). Avrupa Birliği sürecinde Türk kamu mali yönetiminin yeniden yapılandırılması: çok yıllı bütçelemenin uygulanabilirliği. Sosyoekonomi, 1(1), 127-142.
  • Kim, N. H., He, F., & Kwon, O. C. (2023). Combining common-weights DEA window with the malmquist index: a case of China’s iron and steel industry. Socio-Economic Planning Sciences, 87, 101596. https://doi.org/10.1016/j.seps.2023.101596
  • Lindsay, A. W. (1982). Institutional performance in higher education: the efficiency dimension. Review of Educational Research, 52(2), 175-199. https://doi.org/10.2307/1170310
  • Mackenzie, O. K., Jansen, A., & Siebrits, K. (2022). Assessing the efficiency of tax administration in Africa. Studies in Economics and Econometrics, 46(4), 301-315. https://doi.org/10.1080/03796205.2022.2158123
  • Martínez, Y. U., Arzoz, P. P., & Arregui, I. Z. (2022). Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education. Journal of Policy Modeling, 44(2), 298-318. https://doi.org/10.1016/j.jpolmod.2022.03.003
  • Moesen, W., & Persoon, A. (2002). Measuring and explaining the productive efficiency of tax offices: a non-parametric best practice frontier approach. Review of Business and Economic Literature, 47, 399-416.
  • Mohammadi, A., Sadeghi, M., Shojaei, P., & Rezaei, A. (2017). Evaluating the efficiency of Iran’s provincial tax offices and ranking them by DEA/AHP. Iranian Journal of Management Studies, 10, 729-750. https://doi.org/10.22059/IJMS.2017.227952.672542
  • Monjazeb, M. & Moosavi, S. E. (2015). The impact of tax on oil company’s performance and tax organization efficiency (DEA approach). Journal of Tax Research, 23(27), 195-210.
  • Nadaroğlu, H. (2000). Kamu Maliyesi Teorisi. İstanbul: Beta Basım Yayım Dağıtım.
  • Naranjo, B. A., & Jano, M. J. P. (2017). Los factores determinantes de la eficiencia en la gestión de las Administraciones Tributarias Autonómicas Españolas. Estudios de Economía Aplicada, 35(3), 749-776.
  • Naranjo, B. A., & Jano, M. J. P. (2018). Los niveles de eficiencia técnica y el cambio productivo en la gestión tributaria de las regiones Españolas. Investigaciones Regionales-Journal of Regional Research (41), 113-135.
  • Ngo, T. (2012). Measuring the performance of the banking system: case of Vietnam (1990-2010). Journal of Applied Finance Banking, 2(2), 289-312.
  • Nguyen, T. T. T., Pham, B. T., Prior, D., & van Hemmen, S. (2022). Performance of tax simplification around the world: a panel frontier analysis. Socio-Economic Planning Sciences, 80, 101154. https://doi.org/10.1016/j.seps.2021.101154
  • O’Donnell, F. J., & Duffy, A. (2002). Modeling design development performance. International Journal of Operations Production Management, 22(11), 1198-1221. https://doi.org/10.1108/01443570210450301
  • Pan, P. (2022). The impact of the digital economy on regional tax administration efficiency. Proceedings of the International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2022, Qingdao, China.
  • Park, J., & Ryu, S. (2012). Efficiency and productivity analysis-the case of Korean Regional Tax Offices. Korean Journal of Taxation Research, 29(3), 223-252.
  • Rubio, E. V., González, P. E. B., & Alaminos, J. D. (2017). Relative efficiency within a tax administration: the effects of result improvement. Revista Finanzas y Política Económica, 9, 135-149.
  • Ruy, S., & Lee, S. J. A. S. (2013). An exploratory study of efficiency in tax jurisdictions. Advanced Science Technology Letters, 34, 46-49. http://dx.doi.org/10.14257/astl.2013.34.12
  • Salinas, J. (2015). Evaluación de eficiencia del subprograma recaudación y fiscalización de contribuyentes fiscales, dependiente del ministerio de hacienda. https://www.adelantei.eu/sites/default/files/evaluacion_2015_mh_recaudacion_y_fiscalizacion.pdf. Accessed 1 August 2023.
  • Sandalcı, U. (2019). Yaygın ve yoğun vergi denetimi etkinliğine yönelik bir değerlendirme. Vergi Raporu, 232, 140-160.
  • Sandalcı, U., & Sandalcı, İ. (2021). TOPSIS yöntemiyle vergi denetim performans değerlendirmesi: 2005-2019 dönemi. Mali Çözüm Dergisi, 31(167), 187-212.
  • Savaş, H. H. (2000). Vergi gelirlerinin denetimi ve denetimde etkenlik kavramı. Mevzuat Dergisi, 3(36), 3-7.
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  • Scheel, H. (2000). EMS: efficiency measurement system user’s manual. https://www.holger-scheel.de/ems/ Accessed 10 August 2023.
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  • Seiford, L. M., & Thrall, R. M. (1990). Recent developments in DEA: the mathematical programming approach to frontier analysis. Journal of Econometrics, 46(1), 7-38. https://doi.org/10.1016/0304-4076(90)90045-U
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  • Strateji ve Bütçe Başkanlığı 2024 Yılı Bütçe Gerekçesi, https://www.sbb.gov.tr/wp-content/uploads/2023/10/2024-Yili-Butce-Gerekcesi.pdf Accessed 5 April 2024.
  • Tecer, M. (1985). Bankalarda etkinlik denetimi. Amme İdaresi Dergisi, 18(3), 127-144.
  • Thirtle, C., Shankar, B., Chitkara, P., Chatterjee, S., & Mohanty, M. S. (2000). Size does matter: technical and scale efficiency in Indian state tax jurisdictions. Review of Development Economics, 4(3), 340-352. https://doi.org/10.1111/1467-9361.00099
  • Tosun, M. U., & Güran, M. C. (2002). Vergi idarelerinde etkinlik arayışları: vergi dairelerinde etkinlik ölçümüne yönelik bir deneme. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 20(2), 187-215.
  • Tulkens, H., & Eeckaut, P. V. (1995). Non-parametric efficiency, progress and regress measures for panel data: methodological aspects. European Journal of Operational Research, 80(3), 474-499. https://doi.org/10.1016/0377-2217(94)00132-V
  • Vergi Denetim Kurulu Başkanlığı 2012-2022 Yılları Faaliyet Raporları, https://vdk.hmb.gov.tr/vdk-faaliyet-raporlari. Accessed 2 August 2023.
  • Vieira, M. A., De Ávila, L. A. C., & Lopes, J. D. V. S. (2020). Desenvolvimento socioeconômico e eficiência tributária: uma análise dos municípios de minas gerais. Revista Universo Contábil, 16(3), 160-179. https://doi.org/10.4270/ruc.2020320
  • Wang, Z. (2022). Analysis on the efficiency of tax collection in China based on dea-tobit model under the background of big data informatization. Proceedings of the 2022 IEEE 2nd International Conference on Electronic Technology, Communication and Information (ICETCI), 632-635.
  • Yalçın, H. (2012). Veri zarflama analizi ile vergi dairesi başkanlıklarının performansının ölçülmesi. (unpublished master thesis), Kadir Has Üniversitesi, İstanbul.
  • Yan, K., Zuo, M., Zhang, H., Gong, Y., & Fang, J. (2022). Optimization of tax collection and administration efficiency in less developed regions of western China. Discrete Dynamics in Nature Society, 2022, 1-8. https://doi.org/10.1155/2022/7771216
  • Zhang, S. H., & Lv, X. W. (2020). An empirical study on the influence of tax collection and administration efficiency on tax avoidance. Proceedings of the 2020 2nd International Conference on Economic Management and Model Engineering (ICEMME), 596-599.
Toplam 82 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Ekonometrik ve İstatistiksel Yöntemler
Bölüm Makaleler
Yazarlar

Hamza Doğan 0000-0002-4713-8731

Yayımlanma Tarihi 1 Aralık 2024
Gönderilme Tarihi 19 Aralık 2023
Kabul Tarihi 24 Nisan 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 19 Sayı: 3

Kaynak Göster

APA Doğan, H. (2024). Evaluation of Efficiency in Turkish Tax Audit System after Structural Reform via Window Analysis. Eskişehir Osmangazi Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 19(3), 983-1001. https://doi.org/10.17153/oguiibf.1407153