AN EVALUATION ON TAX ACCRUAL / COLLECTION RATES

Abstract

It is extremely important that taxes, which are extremely important in terms of public revenues, are paid on time and in full. A number of problems are being experienced in Turkey in the collection of taxes. In particular, deficiencies are observed in the collection of declaration-based taxes. There are certain reasons why taxpayers are reluctant to pay taxes. These reasons lead to a decrease in the collection of the accrued taxes. In this study, Tax Accrual / In Turkey, the collection rate of the last thirty-year period with changes experienced by the province based on the standings with assessment of the said ratio is the highest and the lowest in the provinces will be made.