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Vergi Dairesi Baskanligi Calisanlarinin Vergi Algilari: Antalya Ornegi


  • Burak Alp

    (Akdeniz University, Department of Economics)

  • Unal Tongur

    (Akdeniz University, Department of Economics)


Devlet olmanin sorumluluklarindan birisi vergi toplamaktir. Vergi idaresi, mukelleflerin vergisel davranislari uzerinde etkili olabilmektedir. Bu calismada, Antalya Vergi Dairesi Baskanligi’nda calisan vergi memurlarina anket yapilmis ve vergi memurlarinin Turkiye’de vergi sistemine iliskin algilari incelenmistir. Elde edilen bulgulardan hareketle, Turkiye’ de vergi memurlarinin; vergileme ilkelerine, mukellef tutumlarina, vergi bilincine, vergi suclarina, vergi denetimine karsi algilari ortaya konmus ve vergi sistemimiz ile ilgili aksakliklara cozum onerileri sunulmustur.

Suggested Citation

  • Burak Alp & Unal Tongur, 2018. "Vergi Dairesi Baskanligi Calisanlarinin Vergi Algilari: Antalya Ornegi," EconWorld Working Papers 18001, WERI-World Economic Research Institute, revised Mar 2018.
  • Handle: RePEc:ana:wpaper:18001
    DOI: 10.22440/EconWorld.WP.2018.001

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    More about this item


    Vergi Algisi; Vergi Idaresi; Vergileme Ilkeleri; Antalya;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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