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2008 Assessment

Turkey: Integrity Indicators Scorecard

Turkey: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
61	Is there a national tax collection agency?	100
62	Is the tax collection agency effective?	88
63	Are tax laws enforced uniformly and without discrimination?	50
64	Is there a national customs and excise agency?	100
65	Is the customs and excise agency effective?	88
66	Are customs and excise laws enforced uniformly and without discrimination?	50

Indicator and sub-Indicator Details

Is there a national tax collection agency?

61: In law, is there a national tax collection agency?

Score:

YES

Comments: Tax collection is basically a function of the Revenue Administration and the Custom Office.

References: Law No. 5345 on the Establishment and Duties of the Presidency of Revenue Administration: [ LINK ]

Law No. 213 on Tax Procedure, Article 4: [ LINK ]

Law No. 4458 on Customs, [ LINK ]

Decree Having the Force of Law No.02/07/1993 - 485 on the Establishment and Duties of the Undersecretariat of Customs: [ LINK ].

Is the tax collection agency effective?

62a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments: The professional qualifications of accounting experts in public service is unquestionable. However, there are only about 4,000 controllers working in the revenues administration and they have some problems with getting promotions.

References: Ahmet Yavuz, "Vergi denetmenleri terfi edebilmeli" (Tax Controllers Should Be Promoted), [ LINK ]

Aykut Gulec, "Vergi Denetiminde Erozyon" (Erosion in Tax Control, in Turkish), Vergi Gundemi Bulteni, August-September 2007.

I.A. Acar and M.E. Merter, "Türkiye de 1990 Sonrasi Dönemde Vergi Denetimi ve Vergi Denetiminde Etkinlik Sorunu" (Tax Control and Issue of Effectiveness in Tax Control in Turkey After 1990), Maliye Dergisi, September-December, 2004, Sayi 147

SPO, Development Plan (2007-2013) Report of the Tax Special Experts' Commission, Ankara July 2006, http:/ /ekutup.dpt.gov.tr/vergi/oik608.pdf

Atalay Erguven, Chairman of the Association for State Supervision Personnel, September 2008.

62b: In practice, the tax agency receives regular funding.

Score:

100

Comments:

References: SPO, Development Plan (2007-2013) Report of the Tax Special Experts' Commission, Ankara July 2006, http:/ /ekutup.dpt.gov.tr/vergi/oik608.pdf.

Atalay Erguven, Chairman of the Association for State Supervision Personnel (DENETDE), September 2008.

Are tax laws enforced uniformly and without discrimination?

63: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments: Tax evasion is widespread despite incentives. Unfair taxation or current tax collection strategies (indirect taxation) also undermines the implementation of the social-state concept in Turkey.

References: I.A. Acar and M.E. Merter, "Türkiye de 1990 Sonrasi Dönemde Vergi Denetimi ve Vergi Denetiminde Etkinlik Sorunu" (Tax Control and Issue of Effectiveness in Tax Control in Turkey After 1990), Maliye Dergisi, September-December, 2004, Sayi 147.

Faruk Guclu, Vergi ve Sosyal Devlet (Tax and Social State), Ankara, 2007.

Derya Yayman and Ali Çomat, "Türk Vergi Sisteminin Sosyo Ekonomik Aç1dan 0ncelenmesi" (Evaluation of Turkish Tax System in Terms of Socio-Economic Conditions), Vergi raporu, 106, July 2008.

SPO, Development Plan (2007-2013) Report of the Tax Special Experts' Commission, Ankara July 2006, http:/ /ekutup.dpt.gov.tr/vergi/oik608.pdf

Atalay Erguven, Chairman of the Association for State Supervision Personnel, September 2008.

Is there a national customs and excise agency?

64: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: Law No. 213 on Tax Procedure, Article 3, [ LINK ]

Law No. 4458 on Customs, [ LINK ]

Decree Having the Force of Law No.02/07/1993 - 485 on the Establishment and Duties of the Undersecretariat of Customs, [ LINK ].\

Is the customs and excise agency effective?

65a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments: According to the 2007 Activity Report of the Undersecretariat, job insecurity, unclear job definition, ineffective human resources management, lack of facilities, conflict between the departments, etc. were major weaknesses of the customs administration in Turkey.

References: S. Tutal, "Uluslararasi Ticarette Yolsuzluk Egilimleri Karsisinda Turk Gumruk Idaresinin Yapisal Sorunlari ve Cozum Onerileri" (Structural Problems of Turkish Custom Administration and Solution Proposals in the Face of Corruption Tendencies in International Trade), Gumruk Dunyasi, Summer 2007.

GumrukMustesarligi 2007FaaliyetRaporu, [ LINK ]

Undersecretariat of Customs of Prime Ministry of the Republic of Turkey, Strategic Plan Preparation Program 2006, www.gumruk.gov.tr/Gumruk/DosyaUpload/apk/hazirlikprogrami.doc.

65b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments:

References: Undersecretariat of Customs of Prime Ministry of the Republic of Turkey, Strategic Plan Preparation Program 2006, www.gumruk.gov.tr/Gumruk/DosyaUpload/apk/hazirlikprogrami.doc

GumrukMustesarligi 2007FaaliyetRaporu, [ LINK ]

Are customs and excise laws enforced uniformly and without discrimination?

66: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments: Although the ratio of capturing smugglers increased by 6 times in recent years, there are still complaints that customs and excise laws are not enforced uniformly without discrimination.

References: "Kaçak Mercedesler sümenalti ediliyor' iddiasi," [ LINK ]

M. Sahin, "Denetim ve Denetim Elemanlari Üzerine" (On Control and Controllers), GumYonDer, Sayi: 1, 2003. ([ LINK ])

Atalay Erguven, Chairman of the Association for State Supervision Personnel, September 2008.

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