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Kamu gelirleri arasında önemli bir paya sahip olan vergilerin mali ve mali olmayan amaçlar kapsamında eksiksiz olarak tahsil edilmesi önem arz etmektedir. Bunun için kamu idareleri çeşitli caydırıcı ve teşvik edici yollara başvurmakta ve etkin bir vergi denetim sistemi kurmaya çalışmaktadır. Vergi denetimleri mükelleflerin vergisel ödevlerini yasal mevzuata uygun olarak yerine getirip getirmediği çeşitli teknikler ile denetlenmekte ve vergi gelirlerinin en az kayıpla tahsil edilmesi hedeflenmektedir. Buna göre etkin bir vergi denetimi ile vergilemede adalet ve eşitlik sağlanarak mükelleflerin vergi ahlakı, vergi kültürü, vergi bilinci ve vergi uyumu iyileştirilmekte, bu da vergi gelirlerinde artışa yol açmaktadır. Buradan hareketle çalışmada, Türkiye için 1985-2018 dönemini kapsayan yıllık veriler kullanılarak vergi denetim oranı ile tahakkuk-tahsilat oranı arasındaki ilişki zaman serisi analiziyle incelenmiştir. Analizde, serilerin uzun dönemde eşbütünleşik olduğu görülmüş ve uzun dönem eşbütünleşme katsayısına bakıldığında, denetim oranındaki (DO) % 1’lik artışın tahakkuk-tahsilat oranını (TTO) % 5,35 seviyesinde artırdığı tespit edilmiştir. Öte yandan seriler arasındaki kısa dönem analiz sonucuna göre denetim oranındaki (DO) % 1’lik artış, tahakkuk-tahsil oranını (TTO) % 0,45 düzeyinde artırmış ve bu sonuç, DO ile TTO arasında doğrusal bir ilişkinin varlığını göstermiştir. Son olarak Granger nedensellik testi sonucuna göre, denetim oranından tahakkuk-tahsilat oranına doğru tek yönlü nedensellik ilişkisinin varlığına ulaşılmıştır.
It is important that taxes that have a significant share of public income are fully charged for financial and non-financial purposes. For this purpose, the public authorities are using a variety of repressive and encouraging ways and are trying to establish an effective tax control system. Tax audits are monitored by the various techniques in which the taxpayers perform their tax duties in accordance with the law and the aim of tax income is to be charged with a minimum loss. According to this, an effective tax control provides justice and equality in taxation and improves tax ethics, tax culture, tax awareness and tax consistency, which leads to an increase in tax revenues. From here in the study, the relationship between the tax control rate and the tax rate for Turkey, using annual data covering the period 1985-2018 for Turkey, has been studied by time series analysis. In the analysis, it was found that the series were long-term integrated and, taking into account the long-term integration rate, it was found that 1 percent increase in the control rate (DO) increased the TTO to a level of 5.35 percent. On the other hand, according to the short-term analysis of the series, an increase of 1% in the control rate (DO) increased the TTO to 0.45% and this result showed the existence of a linear relationship between DO and TTO. Finally, according to the Granger causality test, the presence of a one-way causality relationship from the control rate to the thick-thick rate has been achieved.
It is important that taxes, which have a significant share in public revenues, are collected fully within the scope of fiscal and extra fiscal purposes. For this purpose, public administrations use various deterrents and incentives and try to establish an effective tax audit system. Within the scope of tax audits, it is examined whether taxpayers fulfill their tax duties in accordance with the legal legislation through various techniques and it is aimed to collect tax revenues with the least loss. Accordingly, by ensuring fairness and equality in taxation with an effective tax audit, tax ethics, tax culture, tax awareness and tax compliance are improved, which leads to an increase in tax revenues. In this study, the relationship between the tax audit rate and accrual-collection rate was analysed by time series analysis using annual data covering the period 1985-2018 for Turkey. In the analysis, the series were observed to be cointegrated in the long term and, when the long term cointegration coefficient was examined, it was found that a 1% increase in the audit ratio (AR) increased the accrual-collection ratio (ACR) by 5.35%. On the other hand, according to the results of the short-term analysis between the series, a 1% increase in the audit rate (AR) led to an increase in the accrual-collection rate (ACR) by 0.45%, and this result showed the existence of a linear relationship between AR and ACR. Finally, according to the Granger causality test result, the existence of a one-way causality relationship from the audit rate to the accrual-collection rate has been reached.
Alan : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Dergi Türü : Uluslararası
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