Administrative Factors in Fighting Tax Crimes: Administrative Regulations within the Framework of Ten Global Principles of OECD Vergi Suçlarıyla Mücadelede İdari Unsurlar: OECD’nin On Küresel İlkesi Çerçevesinde İdareye İlişkin Düzenlemeler
Amme Idaresi Dergisi, cilt.58, sa.2, ss.353-386, 2025 (SSCI, Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 58 Sayı: 2
- Basım Tarihi: 2025
- Dergi Adı: Amme Idaresi Dergisi
- Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, Business Source Elite, Business Source Premier, Central & Eastern European Academic Source (CEEAS)
- Sayfa Sayıları: ss.353-386
- Anahtar Kelimeler: administrative factors, fighting tax crimes, global principles of OECD, OECD, Tax crimes
- Ankara Hacı Bayram Veli Üniversitesi Adresli: Evet
Özet
Ten global principles have been published by OECD within the framework of fighting tax crimes. It is expected and aimed that OECD countries will make regulations to fight tax crimes within the scope of these principles. There is no data or information about Türkiye in OECD reports, so this issue constitutes the unique aspect of the study as it covers an in-depth research for Türkiye. In this study, it is aimed to examine and evaluate the global principles regarding the administration for fighting tax crimes for Türkiye. In this context, the second, third, fourth, fifth and sixth global principles are selected and examined for Türkiye. By combining the information collected through face-to-face interviews with tax inspectors, MASAK experts, administrative judges and the authors' research, global principles regarding the administration are evaluated and the policies and strategies followed by the administration in the fight against tax crimes are tried to be revealed..