{"id":711,"date":"2010-10-15T12:43:19","date_gmt":"2010-10-15T17:43:19","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=711"},"modified":"2011-05-18T15:40:22","modified_gmt":"2011-05-18T20:40:22","slug":"gelir-idareleri-ve-yolsuzluk-motivasyonlar-firsatlar-ve-mucadele-yollari","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/gelir-idareleri-ve-yolsuzluk-motivasyonlar-firsatlar-ve-mucadele-yollari","title":{"rendered":"Gelir \u0130dareleri ve Yolsuzluk: Motivasyonlar, F\u0131rsatlar ve M\u00fccadele Yollar\u0131"},"content":{"rendered":"\n\n<\/col>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n
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Makale Bilgileri<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Dergi: <\/strong><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<\/span><\/span><\/p>\n

Makalenin Ba\u015fl\u0131\u011f\u0131: <\/strong><\/span>Gelir \u0130dareleri ve Yolsuzluk: Motivasyonlar, F\u0131rsatlar ve M\u00fccadele Yollar\u0131
\n<\/span><\/span>[Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods]<\/span><\/span><\/span><\/p>\n

Yazar(lar):<\/strong><\/span> Serkan Benk<\/span>, <\/span>Birol Karakurt<\/span><\/span><\/p>\n

Cilt: <\/strong><\/span>1<\/span><\/span><\/p>\n

Say\u0131: <\/strong><\/span>4<\/span><\/span><\/p>\n

Y\u0131l: <\/strong><\/span>2010<\/span><\/span><\/p>\n

Sayfa:<\/strong><\/span> 133 – 148<\/span><\/span><\/p>\n

ISSN: <\/strong><\/span>1309-2448<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00d6zet<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Gelir idaresi, bir \u00fclkenin harcama kapasitesini \u00f6nemli d\u00fczeyde etkiledi\u011fi i\u00e7in \u00fclkelerin ekonomik kalk\u0131nmas\u0131nda olduk\u00e7a \u00f6nemli bir kurumdur. Ancak gelir idaresinde ya\u015fanabilecek yolsuzluklar, bir \u00fclkenin vergi gelirlerini azaltarak mali s\u00fcrd\u00fcr\u00fclebilirli\u011fi olumsuz y\u00f6nde etkileyebilmektedir. Bu kurumda meydana gelen yolsuzluklar ayn\u0131 zamanda kay\u0131td\u0131\u015f\u0131 alanda faaliyette bulunmayI daha \u00e7ekici hale getirerek, d\u00fcr\u00fcst m\u00fckelleflerin vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirme davran\u0131\u015flar\u0131n\u0131 olumsuz y\u00f6nde etkilemektedir. Gelir idaresi, yasad\u0131\u011f\u0131 faaliyetler i\u00e7in motivasyonlar ve f\u0131rsatlar sundu\u011fundan yolsuzluk i\u00e7in de \u00e7ekici bir sekt\u00f6rd\u00fcr. Vergi sistemlerinin karma\u015f\u0131kl\u0131\u011f\u0131, vergi memurlar\u0131n\u0131n sahip olduklar\u0131 geni\u015f takdir yetkileri, yolsuzluklara verilen cezalar\u0131n d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc ve vergi ka\u00e7\u0131ran m\u00fckelleflerin vergi memurlar\u0131 \u00fczerinde olu\u015fturdu\u011fu bask\u0131lar bunlardan sadece birka\u00e7\u0131d\u0131r. Bu \u00e7al\u0131\u015fma, gelir idarelerinde yolsuzluklara neden olan f\u0131rsat ve motivasyonlar ile bu bunlarla m\u00fccadele yollar\u0131n\u0131n incelenmesini ama\u00e7lamaktad\u0131r<\/span>. <\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Anahtar Kelimeler:<\/strong><\/span> Gelir idaresi, Yolsuzluk, Vergileme, Kamu mali y\u00f6netimi<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span> H83, D73<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Abstract<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Revenue administration is very important for a state\u2019s economic development as it significantly affects its public expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the tax revenue of a government. Corruption in revenue administration also discourages honest taxpayers by making the black-market a more attractive alternative. Revenue administration is an attractive sector for corruption to take place as the opportunities and motivations to engage in illicit activity are numerous. The complexity of tax systems, the high discretionary powers of tax officials, the low cost of punishment, the <\/span>pressure from tax evaders<\/span> are only some factors creating environment for corruption in revenue administration. The aim of this study is to examine opportunities, motivations and fighting methods of corruption in revenue administrations.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Keywords: <\/strong><\/span>Revenue administration, Corruption, Taxation, Public financial management<\/span><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL Classification:<\/strong><\/span> H83, D73<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: \u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: Gelir \u0130dareleri ve Yolsuzluk: Motivasyonlar, F\u0131rsatlar ve M\u00fccadele Yollar\u0131 [Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods] Yazar(lar): Serkan Benk, Birol Karakurt Cilt: 1 Say\u0131: 4 Y\u0131l: 2010 Sayfa: 133 – 148 ISSN: 1309-2448 \u00d6zet Gelir idaresi, bir \u00fclkenin harcama kapasitesini \u00f6nemli d\u00fczeyde etkiledi\u011fi […]<\/p>\n

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