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  Citation Number 4
 Views 60
 Downloands 9
Yeni Vergi Denetimine Genel Bir Bakış: Uyulması Gereken İlkeler ve İşleyişi
2014
Journal:  
Akademik Yaklaşımlar Dergisi
Author:  
Abstract:

Ülkemizde vergi denetimi yeniden yapılandırılmıştır. Bu anlamda daha önce var olan karmaşık yapı yerine daha sade bir vergi denetim organizasyonu benimsenmiştir. Bu doğrultuda önceden var olan karmaşık yapı yerine daha sade ve tek elden vergi denetim organizasyonu benimsenmiştir. Bu çerçevede, var olan tüm vergi denetimi yapmakla yükümlü ve yetkili olanlar yapılan düzenlemeler ile vergi müfettişliği adı altında birleştirilmiştir. Bu çalışma da yeni yapılandırılan düzenlemeler üzerinde durulmuştur. Vergi denetimine yetkili olanların eğitim ve yetişme süreçleri açıklanmıştır.

Keywords:

A Overview of the New Tax Audit: Principles and Procedures to Be Complied
2014
Author:  
Abstract:

In our country, tax controls have been restored. In this sense, a more simple tax control organization has been adopted instead of the complex structure that existed before. In this direction, a more simple and single-hand tax audit organization has been adopted instead of the complex structure that existed before. In this framework, all existing tax inspections are combined with the arrangements made by the obliged and authorized persons under the name of tax inspection. This work is also focused on newly structured arrangements. The training and training processes of those who are competent for tax control have been explained.

Keywords:

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Akademik Yaklaşımlar Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 285
Cite : 2.052
2023 Impact : 0.32
Akademik Yaklaşımlar Dergisi