34. International Public Finance Conference

EnglishTürkçe

BÖLÜM


DOI :10.26650/PB/SS10.2019.001.089   IUP :10.26650/PB/SS10.2019.001.089    Tam Metin (PDF)

Institutional Structure in Tax Audit: A Case Study of Turkey

Mustafa Erkan Üyümez, Sema Ünlüer, Ali Osman Yılmaz

Tax audits are carried out within the structure of Tax Audit Board since 2011 as a result of the merging of the former audit units under a single umbrella. Tax audits can directly or indirectly be affected by various factors. It is necessary to identify problems related to the corporate structure in tax audits and to develop the recommendations for solution. Therefore, the main purpose of the research is to identify the issues related to the institutional structure of the tax audits system in Turkey and to propose recommentations to eliminate these problems. In order to obtain in-depth information in this context, the research was carried out by qualitative research method. Qualitative research was designed as a case study. The data were collected through semistructured interviews with 15 taxpayers, 11 accounting professionals and 17 tax inspectors. The analysis of the research data was carried out with the help of NVivo 11 Pro which is one of the computer aided qualitative data analysis program by induction analysis. The findings of the research were presented based on the research question and these findings were evaluated in the context of institutional structure in tax audit.


Anahtar Kelimeler: ax Audit, Qualitative Research, Interview
JEL Sınıflandırması : H20 , M42

Referanslar

  • Creswell, J. W. (2009). Research Design: Qualitative, Quantitative and Mixed Methods Approaches, Thousand Oaks, CA: Sage Publications Inc. google scholar
  • Denzin N.K. & Lincoln, Y.S. (2005). Handbook of Qualitative Research, Thousand Oaks, CA: Sage Publications Inc. google scholar
  • Gibbs, G.R. (2008). Analyzing Qualitative Data, London: Sage Publications Ltd. google scholar
  • Glesne, C. (2015). Nitel Araştırmaya Giriş, (Çev: A. Ersoy & P. Yalçınoğlu), 5. Printing, Ankara: Anı Publishing. google scholar
  • Marshall, K. & Rossman, G.B. (2006). Designing Qualitative Research, Thousand Oaks, CA: Sage Publications Inc. google scholar
  • Mason, J. (1998). Qualitative Researching, London: Sage Publications Ltd. google scholar
  • Sönmez, V. & Alacapınar, F.G. (2018). Örneklendirilmiş Bilimsel Araştırma Yöntemleri, 4. Printing, Ankara: Anı Publishing. google scholar
  • Stake, R.E. (2008). “Qualitative Case Studies”, (Ed.) N.K. Denzin & Y.S. Lincoln, Stratgeies of Qualitative İnquiry, Thousand Oaks, CA: Sage Publications Inc, ss.435-454. google scholar
  • Ünlüer, S. (2010). “Examınıng The Process of Informatıon and Communıcatıon Technologıes Integratıon at The School for The Handıcapped”, (PhD Thesis), Anadolu Universty, Eskişehir. google scholar
  • Yıldırım, A. & Şimşek, H. (2008). Sosyal Bilimlerde Nitel Araştırma Yöntemleri, 6. Baskı, Ankara: Seçkin Publishing. google scholar
  • Yıldırım, K. (2010). “Raising The Quality in Qualitative Research”. Elementary Education Online, 9 (1), 79-92. 2010, http://dergipark.gov.tr/download/article-file/90795, (05.12.2016). google scholar
  • Yin, R. K. (2009). Case Study Research: Design and Methods, Thousand Oaks, CA: Sage Publications Inc. google scholar


PAYLAŞ




İstanbul Üniversitesi Yayınları, uluslararası yayıncılık standartları ve etiğine uygun olarak, yüksek kalitede bilimsel dergi ve kitapların yayınlanmasıyla giderek artan bilimsel bilginin yayılmasına katkıda bulunmayı amaçlamaktadır. İstanbul Üniversitesi Yayınları açık erişimli, ticari olmayan, bilimsel yayıncılığı takip etmektedir.