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Akademik Bakış - Uluslararası Hakemli Sosyal Bilimler Dergisi

Yıl 2005 , Cilt , Sayı 6

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Makale özeti
Başlık :

Geçiş ekonomilerinde vergi idaresinin yeniden yapilandirilmasi üzerine

Yazar kurumları :
Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi1, Celal Bayar Üniversitesi Uygulamalı Bilimler Yüksek Okulu2
Görüntülenme :
394
DOI :
Özet Türkçe :

Tax administrators in developing and developed countries face the challenge of modernizing tax administration so it can operate effectively in an increasingly global economy characterized by difficult-to-tax sectors and by sophisticated computer and communications technology. Experience has shown that a reform strategy over the long-term is required to significantly increase the effectiveness of the tax administration’s operations. Short-term measures to remedy tax evasion rarely bring about substantial improvements. Tax administration reform in Transition Economies has been part of a broader fiscal reform effort aimed at restoring macroeconomic stability and at restructuring tax systems. This study investigates the restructuring of tax administration in Transition Economies.

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