VERGİLEMENİN OPERASYONEL MALİYETLERİ: MERSİN VERGİ İDARESİ BAŞKANLIĞI ÖRNEĞİ

Gülsüm GÜRLER HAZMAN, Yüksel AKSU
1.625 1.375

Öz


Kamu harcamalarının birincil ve en önemli finansmanı vergilerdir. Bu vergilerin konulmasından tahsilatına kadar olan süreçte mükelleflere ve vergi idaresine bir kısım maliyetler yüklemektedir. Verginin konulmasından sonra oluşan ilk maliyet, verginin salındığı kişiye (mükellef) getirdiği yüktür. Vergilemenin ikinci maliyeti piyasa üzerinde oluşan etkidir. Üçüncüsü ise, operasyonel maliyetler dediğimiz vergi sisteminin uygulanması nedeniyle ortaya çıkan idari maliyetler ile uyum maliyetleridir. Vergileme de etkinliğin ölçülmesi için vergileme maliyetlerinin ölçülmesi önemlidir. Her ne kadar vergileme maliyetlerinin ölçümünü yapmak güç olsa da, vergi idaresi bünyesinde görev alan yöneticiler açısından konunun değerlendirmesini yapmak ve idari açıdan maliyetleri ölçmek mümkündür. Çalışmamızda operasyonel maliyetlerden bahsederek, bu maliyetleri Mersin Vergi İdaresi Başkanlığı nezdinde yapılan mülakat yardımıyla daha niceliksel hale getirmeye çalışacağız.

Anahtar kelimeler


Operasyonel Maliyetler, İdari Maliyetler, Uyum Maliyetleri

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