The problems of Turkish tax system from the perspective of revenue administration: An empirical research

The tax system has a very important role on a society to be robust structure in, economically and socially. Turkish Tax system is not effective in terms of appearance, today. There are a lot of problems which reduce the efficiency of Turkish Tax System?s in process from the past to present.This study aims to measure and evaluate the revenue administration?s overlooking to Turkish Tax System?s problems, which is in practice of the administrative act of taxes. The questionnaire method which is one of the primary data is selected as survey method. The problems of Turkish tax system?s which are examined theoretically, are tried out to confirm with empirically in our study.According to results of the survey conducted in Ankara, Afyon and Uşak, the revenue administration?s staffs find the Turkish Tax System unfair and complex. They perceive high tax rate, deficient tax audits and tax penalties. They believe that tax evasion, shadow economy, corruption and wastefulness in public expenditures are increasing.Keywords: Tax, Tax System, The Turkish Tax System, The Revenue Administration.