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Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi

Author

Listed:
  • Cahit SANVER

    () (Sakarya University)

  • Ates OKTAR

    () (Istanbul University)

Abstract

Devlet sistemi vergilerle elde edilen ekonomik kaynaklari olmadan calisamaz. Vergilemenin birincil amaci optimal vergi hasilatini etkin sekilde kamu hazinesine aktarilmasini temin etmektir. Vergi guvenlik onlemleri mukelleflerin oz denetimlerini de saglayan bir muessesedir. Turk vergi sistemindeki vergi kayip ve kacaklarini onlemek icin de vergi sisteminin icine yerlestirilecek vergi guvenlik onlemlerine ihtiyac bulunmaktadir. Ba ve Bs Bildirimleri Maliye Bakanliginin yetkisi cercevesinde getirilmis olan genel nitelikte bir vergi guvenlik muessesesidir. Calismada oncelikle vergi guvenlik onlemi kavrami tanimlanmis, daha sonra Ba ve Bs bildirimlerinin kapsami ve uygulanmasi hakkinda bilgiler verilmistir. Son olarak soz konusu bildirimlerin vergi guvenlik muessesesi olarak etkinligi ampirik arastirma ile tespit edilmeye calisilmistir. Bu calisma sonucunda Turk vergi sisteminde yer alan Ba ve Bs bildirimlerinin etkin bir vergi guvenlik onlemi oldugu ve bu gibi etkin vergi guvenlik onlemlerinin vergi sistemine dahil edilmesi gerektigi sonucuna varilmistir.

Suggested Citation

  • Cahit SANVER & Ates OKTAR, 2013. "Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, vol. 1(3), pages 1-23, July.
  • Handle: RePEc:say:journl:v:1:y:2013:i:3:p:1-23
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    Keywords

    : vergi hukuku; vergi guvenlik onlemi; Ba-Bs bildirimi.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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