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Makale Özeti:
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Goverments need powefull source of revenue to fulfill basic public service. Tax revenues are one of the most important sources of income for the fulfillment of this service. As a result of this each state needs an effective tax system well-functioning. Therefore, effective and efficient collection of tax revenues and providing entry at the least cost to the treasury is a great importance. As long as this activity cannot be achieved, the relationship between the state and taxpayers will affect adversely. Various costs of taxation, tax amounts which be waived, the operational costs of tax administration, the costs of tax burden in the process of a lawsuit and in the way of accrual-collection time lag lost revenue that be caused by inflation reduce tax collection efficiency.
In this study, it was examined that what kind of losses of taxes in the process of accured or unaccured it was registered to tax administration were collected. Besides, it was calculated that how much of the state should collect taxes in one year was loss through examing tax collection costs, tax expenditures, costs of tax administration and Olivera-Tanzi effect. For an effective tax system it was offered suggestions by dwelling on costs should be considered and to be reduced.
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