Taxpayer rights on tax audit in theory and application

As it is in today?s modern states, the tax system is based on declaration principal. In this system, taxpayers detect their own earnings and declare over these earnings. Performing this procedure which is called the declaration basis does not mean that taxpayers? declarations are not controlled.Tax systems in which the declaration principal is valid, tax investigations are the most effective type of detection for determining and controlling of the taxpayers? declarations reflect the fact or not. Tax investigations are executed by tax investigation personnel?s. Tax investigation personnel?s are the public officers that have the authority of investigating taxes whom not only investigate the accuracy of the taxes to be paid, but also determine the administrative penalties, representing the task of tax investigation.Tax investigations involve a process that effects taxpayers negatively. Therefore, while the tax investigations are being carried out, informing the taxpayers about not only their obligations but also their rights, and tax administration acting in a taxpayer-focused mentality can both make an effect a change on the negative angle of view that the taxpayers have, and contribute to the development of tax awareness and moral tax values. Therefore, not only the cases against, but also the cases in favor of the taxpayers are to be considered, tax facts are to be revealed without leaving the taxpayers in the lurch.