Gümrük Vergilerinde Vergi Uyumunun Artırılması

Abstract

In this study, tax compliance concept is considered with regard to customs duties, which constitutes one fifth of total tax revenue in our country, aiming at evaluating policy recommendations for improving tax compliance in customs duties. In this context concepts of customs duties and tax compliance are explained in detail and how tax compliance in customs duties can be improved is discussed. In the last chapter of this study some suggestions for decreasing the tax burden and tax compliance costs, building trust and cooperation between customs administration and taxpayers, increasing perception of justice and control effectiveness are presented to improve tax compliance in customs duties in case of Turkey. These suggestions are sorted under the following titles: determining tax rates as so not encouraging tax evasion, enhancing anti-smuggling effectiveness of customs administration, simplifying customs duties and the legislation, improving automation and facilitating customs transactions, extending authorized economic operator practice, increasing the efficiency of post clearance audits, increasing the attractiveness of voluntary disclosure, abrogating the tax compromise institution, increasing tax payment facilities, new understanding and cooperating with the private sector.