Determination and declaration of the matrix in Turkish Law

They are the source of the income of the largest income of the economy in countries where they can sustain their assets, in development and in the financing of public expenditures. Taxes are the largest after the customs taxes in the income tax. Historically, taxation is a monetary obligation of individuals to transfer a certain portion of their ability to pay the state to meet social needs, according to the conclusion of people's cohabitation. The obligation to tax (obsolete) has led to the voluntary departure of individuals from fulfilling their obligations to the state. The ultimate goal of individuals who are tax liability and tax liability is to try to pay at least taxpayer or not at all, taking advantage of legal or illegal ways recognized to them. Within the framework of laws and rights that the state has defined to individuals, taxpayers try to avoid tax evasion or tax evasion in a variety of ways with less tax bases. The aim of this study was to make sure that the basis of the taxation system of the Income Tax base is disclosed at the basic level, and that the transactions are carried out correctly within the framework of exceptional deductions and exemptions granted to the taxpayer. Key words: Declaration, Income, Base