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Evaluation of Tax Jurisdiction Workload in the Context of Efficiency

Author

Listed:
  • Ahmet Tekin

    (Eskişehir Osmangazi University)

  • Kenan Abacı

    (Eskişehir Osmangazi University)

Abstract

To be able to ensure fair taxation, to provide tax-payers with legal security, and to subject the administrative actions to judicial review, it is essential to have an efficient tax justice. In order to achieve an absolutely efficient trial, thetrial procedure has to be conducted in reasonable time in a fair and equitable way. Coupled with some other factors, the strong demand for judiciary services lead to increased workload in the judicial system, which in turn causes judicial efficiency and undermines its effectiveness in promptly resolving disputes. Such excess workload has a negative impact on the judicial efficiency. The aim of this study is analyzing workload as one of the factors affecting the efficiency of tax justice, and determining the measures to be taken and regulations to be made to reduce such workload.

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Handle: RePEc:bau:ijaefs:v:9:y:2024:i:2:id:166
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