Turkish corporate tax refund procedures proposal of a new electronic corporate tax refund system
Başlık çevirisi mevcut değil.
- Tez No: 789364
- Danışmanlar: DR. GP SHUKLA
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Maliye, Uluslararası İlişkiler, Economics, Finance, International Relations
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2015
- Dil: İngilizce
- Üniversite: Duke University
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 69
Özet
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Özet (Çeviri)
Turkish Revenue Administration, with the aim of benefitting from information technologies and establishing a transparent, effective and efficient administration and offering a more quality services1, started Tax Office Automation Project (EVDO) in 1998 and by 2010 all of the tax offices and related units had this system. 2 By the first establishment of e-tax return system in 20043, it was the start of a crucial change in the history of Turkish Revenue Administration (TRA). It was not only because it saved time, labor and cost in submitting tax returns for the both sides -administration and taxpayer-; but also more important than that it has revealed the opportunity of transforming all the Tax Office processes into esystem efficiently. It was a giant leap for administration and TRA appreciated its value by proceeding in this way. In 2007 TRA started to receive some other disclosers in e-format, and in 2008 TRA established KDVIRA4 system which solved a significant problem of Tax Offices in the process of VAT refund, in 2009 TRA started a new risk analysis system by introducing CERASP5 and in 20106 99% of all tax returns were being submitted in e-format and other 1% was being entered into to EVDO by tax officers and almost all of the main declarations (IS, BS, Ba-Bs forms, partnership information, transfer pricing declaration and etc.) are uploaded directly by taxpayers into the EVDO system in e-format. And in 2012 Pre-filed Real Estate Rental Tax Return was introduced and again in the same year TRA applied to EFQM7 in order to measure and increase its service quality. But by the end of 2012 the Unique Account System and CERASP implementation date were postponed, and at the same year by the restructuring of Tax Inspections Board8, TRA lost the coordination power on its auditing unit which caused KDVIRA to fail one of the main pillars of it. And after 2012 there were no new e-system introduced until now. And the increasing trend in the way of e-system transformed into a flat trend that may be explained with many reasons. After this 3 years of stable trend this report aims to change this trend and by using all of the experiences gained from mentioned e-systems and new developments in the software technology. This report introduces a Tax Refund System for Corporate Tax and this new system will be a good model for Personal Income Tax Refund System and will help to improve current KDVIRA system and will introduce a prototype for e-Audit system. This is not only a theoretical study but also report develops the main part of the new recommended system with the help of experience of the writer as a Group Manager responsible with all of the Personal Income Tax and Corporate Tax transactions as the highest authority in the city of Ankara for 2 years. And by reading of this report you will see that all of the processes of this new system is defined, and the solution methods are improved for both current problems and for many problems to be met in the future by the start of this project.
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