Kayıt dışı ekonomi ve Türkiye'de vergi haritası projesi

Abstract

Taxes constitute the most important income source of countries and taxes collected from the public in fair manner affect tax evasion and tax avoidance in an individual behavior. Therefore, the informal economy is being an important factor for both developed and developing countries' economies. In the international arena, the informal economy ratios are an indicator to evaluate the internal and external markets for feasibility of investment and credit rating of the country. And also this indicator is represented for the entry of foreign capital property bears. This master thesis figures to be assessed the informal economy in Turkey and in the world, Turkey's informal economy figures on a sectorial basis, a tax audit techniques and the informal economy for the prevention of the Ministry of Finance on the measures to be taken will be evaluated and informality, and also the tax map project to be presented with solutions. The map project will represent proposed solutions for the informality of income taxes, corporation taxes, real estate capital revenues; for the activation of proper tax auditors, proper techniques for review and investigations of shortcomings of existing legislations. Key Words : Tax, Shadow Economy, Turkey Underground Economy, International Analysis of Tax