Mustafa Erkan ÜYÜMEZ, Ali Osman YILMAZ, Sema ÜNLÜER

INSTITUTIONAL STRUCTURE IN TAX INSPECTION: A CASE STUDY OF TURKEY

Türkiye’de vergi incelemeleri, 2011 yılına kadar Maliye Teftiş Kurulu, Hesap Uzmanları Kurulu, Gelirler Kontrolörleri Daire Başkanlığı ve 29 vergi dairesi başkanlığı bünyesindeki vergi denetmenleri tarafından aralarında eşgüdüm olmaksızın yapılmaktaydı. Sonrasında bu birimlerde görevli olan merkezi ve taşra denetim elemanları Vergi Denetim Kurulu Başkanlığı çatısı altında birleştirildi. Vdk sonrasında vergi incelemelerindeki kurumsal yapıya ilişkin sağlanan değişim ve gelişimin ortaya çıkarılarak sorunların tespit edilmesi ve bu sorunlara yönelik çözüm önerilerinin geliştirilmesi ihtiyacı bulunmaktadır. Bu araştırmanın temel amacı, Türkiye’deki vergi incelemelerinin kurumsal yapısına ilişkin sorunları belirlemek ve bu sorunların giderilmesine yönelik çözüm önerileri getirmektir. Bu kapsamda, çalışma, nitel araştırma yöntemi ile gerçekleştirilmiştir Araştırma verileri, 8 vergi mükellefi, 11 muhasebe meslek mensubu (Yeminli Mali Müşavir ile Serbest Muhasebeci Mali Müşavir) ve 17 vergi müfettişinden oluşan toplam 36 katılımcı ile yapılan yarı yapılandırılmış görüşmeler aracılığıyla elde edilmiştir. Çalışmada araştırma soruları temel alınarak bulgular tanımlanmış ve yorumlanmıştır. Ortaya çıkarılan bulgular; vergi incelemelerinde tek başlılık ve birleşme, vergi müfettişlerinin seçimi, yetişme süreci ve eğitimleri, vergi müfettişlerinin performanslarının değerlendirilmesi ile vergi müfettişlerinin denetlenmesi şeklinde 4 tema altında toplanmıştır.

INSTITUTIONAL STRUCTURE IN TAX INSPECTION: A CASE STUDY OF TURKEY

Tax inspections in Turkey were carried out until 2011 by Inspection Board of Finance, Account Experts Board, Department of Revenue Controllers, and tax auditors under the 29 directorates of tax administration without coordination between them. Subsequently,as a result of bringing together the central tax inspectors and provincial tax auditors who have served within these units under the same umbrella of the Turkish Tax Inspection Board, it is needed to identify the problems and to develop solutions for these problems by revealing the changes and developments in tax inspections related to the institutional structure. The main objective of this study is to identify the problems related to the institutional structure of tax inspections in Turkey and to offer solutions for these problems. In this context, this study was conducted with a qualitative research method. Research data was obtained through semi-structured interviews with a total of 36 participants, consisting of 8 taxpayers, 11 members of the accounting profession, and 17 tax inspectors. Based on the questions of research, the findings are defined and interpreted. The revealed findings are gathered under 4 themes including; single-headedness and unification in tax inspections, selection, rising process, and training of tax ınspectors, evaluation of tax ınspectors' performance and being audited of tax inspectors.

Keywords:

Tax İnspection, Qualitative Research, Interview Technique,

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