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Revenue Administration is a public institution of Turkish Republic operating under Ministry of Finance. The Revenue Administration is responsible for levying and collecting state taxes and respecting the taxpayer rights within the framework of Constitutional Law and tax legislation. == History == The first fiscal organization in Ottoman Empire was established in the time of Sultan Murat I(1359-1389). This organization had been developed as a result of the rise in revenues and expenditures of the empire during the period of Mehmet II (Conqueror) and Süleyman I (Magnificent) However there was not exactly a ministry of finance in Ottoman Empire until 1838. The Ministry of Finance was officially established in 1838. The ministry consisted of “Departments” (Daire) under the leaderships of “Chiefs”(Reis). In broader sense today’s Revenue Administration’s duties in general were carried out by these departments. In 1881 The Ministry of Finance was divided into two as Central Administration and affiliated administrations. In constitutional monarchy era (in 1908) the mission and organization of the Ministry of Finance substantially changed. The ministry was composed of eight directorates including general directorate of revenue administration according to the proposal of Monsieur Loran, Financial Consultant in that era. In the First Turkish National Grand Assembly the law firstly accepted was a tax law. Despite the fact that the Ministry of Finance was organized in 1923 after Turkish Republic was founded, “The Code on the Ministry of Finance and Its Duties” was accepted in 1936. The General Directorate of Revenues was established with the Law in 1946. In 2005 the General Directorate of Revenue has been abolished and the Presidency of Revenue Administration has been established as public institution of the Ministry of Finance. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Turkish Revenue Administration」の詳細全文を読む スポンサード リンク
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