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Contemporary Approaches in Humanities

Edited By Hasan Arslan, Mehmet Ali Içbay, Günther Löschnigg and Rasim Yilmaz

This book presents a collection of papers written by researchers, teachers, administrators, analysts and graduate students working and doing research in the field of social sciences. The scientific studies include a wide range of topics from the analysis of social science textbooks to the teacher image in newspapers, the relationship between self-efficacy and cognitive level and the role of organizational silence on the loneliness of academics in work life.

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Effectiveness of a Tax Audit: An Evaluation and the Case of Turkey (Elif Yılmaz / Selin Ertürk Atabey / Işıl Fulya Orkunoğlu Şahin)


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Phd. Elif Yılmaz*, Phd. Selin Ertürk Atabey** & Phd. Işıl Fulya Orkunoğlu Şahin***

Effectiveness of a Tax Audit: An Evaluation and the Case of Turkey

Abstract A tax audit is the investigation of administration and taxpayers on if they fulfill their legal liabilities or not, in order to ensure that payable tax collection is on time and done correctly.

The satisfaction of public needs at the highest level by providing effectiveness at taxation and so achieving financial, economical, social and legal aims can be possible by an effective tax auditing. Essentially, the existence of the declaration system as a modern taxation method, necessitates checking the accuracy of declarations of taxpayers and therefore it makes essential that there is an effective tax auditing system. A tax audit, iss a vital importance for the horizontal and vertical equity between people in the society and for the prevention of unfair competition.

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