2000 Yılı Sonrası Türkiye’de Vergi Performansının Değerlendirilmesi

Abstract

Tax is one of the most important income sources of the state. For this reason, the tax performance of the countries is very important. The aim of the study is to evaluate the tax performance in Turkey after 2000. In this context, the notion of tax performance and its importance will be emphasized particularly. Subsequently, the factors that influence tax performance will be examined and finally the primary surplus and the collection/accrual rate which are indicative of tax performance will be mentioned. Finally, the study will be concluded with suggestions for improving tax performance in our country.