Özet:

The primary and the most important financing of public spending is taxes. The period from the initiation of these taxes to collection of these taxes imposed different costs on taxpayers and tax administration. The initial cost of the tax that occurs after imposing is a burden which is brought to person (taxpayer). The secondary cost of taxation is the effect that occurs on the market. Thirdly we call operational costs that are administrative costs and compliance costs, occur because of implementing tax system. Measuring the costs of taxation is important to measure the effectiveness of taxation. Although it is difficult to measure the costs of taxation, it is possible to evaluate this subject with managers in tax administration and to measure the costs of tax administration. In our study, referring to the operational costs, will try to make these costs to be more quantitative with the help of Mersin Tax Administration Department

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