Contradiction to the obligation on the books in Turkish taxation system and its results

In Turkish tax law, the tax base is determined based on the declaration of the taxpayer in principle. The tax base declared by taxpayers is based on books, records and documents. It is important to keep the books accurately and completely in order to determine the tax payable. Otherwise, there will be an unfair tax distribution among individuals, which leads to many social problems. In order to ensure the accuracy of the books, some obligation is determined in the laws. The bookkeeping task was introduced to determine the taxpayer's tax-related wealth, capital, account status, tax-related transactions and to determine the status of third parties against tax. Assignments such as obeying the registration system, which is one of the other obligations related to the books, getting the books approved, documenting the records, keeping the books and the obligations also ensure that the bookkeeping obligation is reliable due to its systematic performance and supervision. In addition, with the development of technology, the tax system has started to be implemented via electronic environment and new applications have been introduced in this context. Some sanctions have been envisaged in order to ensure the fulfillment of these duties. With these sanctions, it is desired to collect the missing tax and to deter and prevent the criminal law. In the first part of our study, obligations related to notebooks are examined. In the second part, contradictions to obligations and their results are explained.