Türkiye’de Vergi Denetim Sistemi ve Sistemin Aksaklıklarının Değerlendirilmesi

In Countries where the statement basis is valid, auditing taxpayers’transactions is a must for the system. Considering their contributions to the public pudget and substantiation of the sovereignty power of the government, tax auditings have major importance. However, the effectiveness of auditing activities depends on many institutional and structural factors. In this manner, citizens and government should bear important duties. In Turkish Tax System, with Decree Law No. 646 some promising but “inadequate in implementation” efforts made like transition to automation of the tax administration and raising the awareness of the taxpayer. A strong budget derives from a powerful tax system; the tax system originates from an effective and efficient tax auditing system. This study evaluates disruptions taxpayers faced during the tax auditing process.